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“condonation of delay”

AppealsSection 249Section 24912,312 judgments

The decision most relied on for condonation of delay is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on condonation of delay

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.
2 SCC 107 · 1987 · Supreme Court
451
citing judgments

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

Balakrishnan v. M. Krishnamurthy
7 SCC 123 · 1998 · Supreme Court
368
citing judgments

The Supreme Court outlines the principles for condoning delay in filing appeals, stating that a litigant's lapse is not always a bar if the explanation is bona fide and not a dilatory strategy. Courts should show utmost consideration to suitors and prioritize substantial justice unless the delay is deliberately to gain time.

Vishin Meghani v. DCIT & Anr
398 ITR 250 · 2017 · High Court
291
citing judgments

This case is cited as an authority supporting the condonation of delay in filing income tax appeals, particularly when an assessee presents a request for such condonation.

Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Others
118 ITR 507 · 1979 · Supreme Court
268
citing judgments

For condoning delay, the term 'sufficient cause' must be interpreted liberally and purposively to advance justice. Delay not tainted by mala fides, gross negligence, or recklessness, and based on honestly obtained legal advice, constitutes sufficient cause.

Inder Singh v. State of Madhya Pradesh
2025 INSC 382 · 2025 · Supreme Court
267
citing judgments

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

Sreenivas Charitable Trust v. Dy. CIT
280 ITR 357 · 2006 · High Court
182
citing judgments

The expression "sufficient cause" for condoning delay in filing appeals must receive a liberal and purposive construction. This approach aims to advance substantial justice, which is of paramount importance.

Judgments citing condonation of delay

M/S Kal Airways Private Ltd, Chennai vs. DCIT, Coporate Circle 4(2), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 230/CHNY/2022[2015-16]Status: DisposedITAT Chennai19 Sept 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.230/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Kal Airways Private Ltd., Vs. The Deputy Commissioner Of 73, Murasoli Maran Towers, Mrc Income Tax, Corporate Circle 4(2), Nagar Main Road, Mrc Nagar, 121, Mahatma Gandhi Road, Chennai 600 028. Nungambakkam, Chennai 600 034. [Pan:Aadck9818J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ramakrishnan, Ca ""थ" की ओर से/Respondent By : Shri S. Chandrasekaran, Jcit सुनवाई की तारीख/ Date Of Hearing : 19.09.2022 घोषणा की तारीख /Date Of Pronouncement : 19.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai-4, Chennai, Dated 16.03.2021 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]..

For Appellant: Shri K. Ramakrishnan, CAFor Respondent: Shri S. Chandrasekaran, JCIT
Section 263

appeal filed by the assessee is delayed by 338 days in filing the appeal before the Tribunal. By filing a petition for condonation of delay in the form of an Affidavit, the assessee has explained the reasons for the delay. By referring to the condonation petition, the ld. Counsel ... I.T.A. No.230/Chny/22 assessee has prayed for condoning the delay against which, the ld. DR has not objected to the submissions of the ld. Counsel. In view of the above, the delay is condoned. 3. When the appeal was taken up for hearing, by filing an application, the ld. Counsel

Thomas Mulayimkal, Chennai vs. ITO, Non Corporate Ward 22(5), Chennai

In the result, both the appeals filed by the assessees are allowed

ITA 200/CHNY/2022[2013-2014]Status: DisposedITAT Chennai16 Sept 2022AY 2013-2014

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.200/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Shri Thomas Mulayimkal, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.199/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Smt. Lourdes Mary Arulanandam, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sankarlingam, Cit (Retd.) ""थ" की ओर से/Respondent By : Shri S. Venkatesh, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 30.08.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By Different Assessees (Husband & Wife) Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-10, Chennai Both Dated 06.12.2018 Relevant To The Assessment

For Appellant: Shri S. Sankarlingam, CIT (Retd.)For Respondent: Shri S. Venkatesh, Addl.CIT

days in filing the appeal before the Tribunal. The assessee Shri Thomas Mulayimkal in I.T.A No. 200/Chny/2022 has filed an affidavit for condonation of delay in filing the appeal. The reasons for the condonation of delay in filing the appeal are as under: “8. The impugned order was received ... loss if the appeal is not admitted. The above circumstances, the Honourable Tribunal may be pleased to admit this appeal after condoning the delay.” 3. Similarly, the assessee Smt. Lourdes Marry Arulanandam in I.T..A No. 199/Chny/2022 has filed an affidavit for condonation of delay in filing the appeal