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“Section 249(1)(a)”

Section References (mined)Section 249Section 249(1)(a)5 judgments

The decision most relied on for Section 249(1)(a) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 249(1)(a)

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.

Tin Box Company v. CIT
249 ITR 216 · 2001 · Supreme Court
624
citing judgments

When an issue is remitted to the Assessing Officer for fresh adjudication, the AO must conduct a de novo examination and provide the assessee a full opportunity of being heard. The assessee is bound to comply with the notices issued by the AO.

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.

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.

Land Acquisition, Anantnag and Anr. v. Ms Katiji and Others
167 ITR 5 · 1987 · Supreme Court
164
citing judgments

The principle of 'sufficient cause' for condonation of delay in filing appeals requires a liberal interpretation to ensure substantial justice, but delay will not be condoned if sufficient cause is not satisfactorily explained by the appellant.

National Textiles v. CIT
249 ITR 125 · 2001 · High Court
134
citing judgments

The levy of penalty under Section 271(1)(c) requires material evidence that the assessed amount does not represent the assessee's income and proof of conscious concealment or furnishing inaccurate particulars. A penalty cannot be sustained merely because income is assessed on an estimation basis without positive evidence of concealment.

Director of Income Tax v. Society For Worldwide Interbank Financial Telecommunications
323 ITR 249 · 2010 · High Court
128
citing judgments

Reassessment proceedings are invalid if the Assessing Officer fails to issue a mandatory notice under Section 143(2) of the Income-tax Act after the assessee files a return in response to a Section 148 notice and scrutinizes that return.

State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India
257 ITR 202 · 2002 · High Court
121
citing judgments

Supplementary commission forional or extra services does not fall within the ambit of Section 194H of the Income Tax Act, 1961. This may affect the applicability of certificates issued under Section 197.

Judgments citing Section 249(1)(a)

Vikash Chaudhary, Ghaziabad vs. ITO Ward - 2(5), Noida

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1821/DEL/2020[2010-11]Status: DisposedITAT Delhi06 Apr 2023AY 2010-11

Bench: Anil Kumar Chaturvedi & Sh. Yogesh Kumar U.S.

Section 147Section 148Section 249Section 249(1)Section 249(1)(a)Section 69

That the Ld. CIT(A) is legally wrong and against the facts of the case on alleged non compliance of requirement of Section 249(1] (a) and 249 (4) (b) of the Income Tax Act, 1961. 3 VIKASH CHAUDHARY VS. ITO 7. That the assessee reserves it's right ... Ld.CIT(A) vide order dated 30/08/2018 dismissed the appeal on the ground that the assessee has not complied with the requirement of “Section 249 (1)(a)” of the Act in paying the fees for preferring the appeal. 5. Aggrieved by the order of the CIT(A), the assessee has preferred

R.P. Associates, Noida vs. ACIT, Circle-3, Noida

In the result appeal of the Assessee is allowed for statistical

ITA 888/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jan 2023AY 2015-16

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 142(1)Section 143(2)Section 143(3)Section 249(1)(a)Section 250Section 40

para no. 9 observed that the appeal by the appellant cannot be admitted without payment of necessary fee in terms of provisions of section 249(1)(a) of I.T. Act, 1961. The appellant has brought no evidence on record that it has deposited the necessary fee to the credit

Manish Kumar Gupta, Noida vs. DCIT, Circle-2, Noida

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1795/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Feb 2022AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Divyansh Jain, CAFor Respondent: adjournment application
Section 143(3)Section 249(1)(a)

however passed cryptic order wherein the appeal was not admitted alleging non compliance with the requirement of Section 249(1)(a) of the Act and held that appeal of the assessee is not maintainable. 5. Further aggrieved, the assessee preferred appeal before the Tribunal. 6. Ld. Counsel for the assessee ... assessee was neither discussed on merit nor the principles of natural justice has been followed. The non compliance of requirement of Section 249(1)(a) was alleged without verifying the relevant fact. It was thus contended that the disposal of the appeal by the CIT(A) was in infringement

Pragya Mudgal, Noida vs. ITO Ward - 2(4), Noida

In the result, the appeal of the assessee is allowed for statistical

ITA 1503/DEL/2020[2010-11]Status: DisposedITAT Delhi23 Jul 2021AY 2010-11

Bench: Shri Kul Bharatassessment Year : 2010-11 Pragya Mudgal, Vs Ito, Tower-B6, Flat No.-G-003, Ward-2(4), Noida. Gardenia Glory, Sector-46, Noida, Uttar Pradesh-201301. Pan-Amppm6663A Appellant Respondent Appellant By Ms.Pragya Mudgal, Assessee Respondent By Sh.Gaurav Pundir, Sr. Dr Date Of Hearing 19.07.2021 Date Of Pronouncement 23.07.2021

Section 147Section 249(1)(a)Section 250(6)

appeal of the assessee on the ground that the appeal cannot be admitted without payment of necessary fee in terms of provision of section 249(1)(a) of the Act. 4. Aggrieved against this, the assessee preferred present appeal before this Tribunal. 2 | P a g e 5. The assessee

Manish Pengoriya, Noida vs. ITO Ward-2(2), Noida

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2513/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Jul 2021AY 2015-16

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2015-16

Section 143(3)Section 249(1)(a)Section 250

admitted the appeal of the assessee on the ground of non-filing of challan of fee as required under section 249(1)(a) of the Act. Before us, the learned Counsel of the assessee, however, has filed copy of the challan of fee dated 27/01/2018. In view of fee already ... deposited, the assessee cannot be treated in default of section 249(1)(a) of the Act. In view of these facts and circumstances, we set aside the order of the Learned CIT(A) and restore the matter back to him for verification of the copy of challan fee with Income