VINAYA PRASANNA KULKARNI ,MUMBAI vs. INCOME TAX OFFICER WARD 3(4), MUMBAI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2019-2020

condonation of delay. Section 249(2) of the Act prescribes a limitation of 30 days for filing an appeal before the Ld. prescribes a limitation of 30 days for filing an appeal before the Ld. prescribes a limitation of 30 days for filing an appeal before the Ld. CIT(A). However, unde CIT(A). However, under section 249(3

SMT SHRISHTI GUPTA,MUMBAI vs. ITO 34(3)(5), MUMBAI

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Smt. Shrishti Gupta, Ito34(3)(5) 301, Swati Building, North Kautilya Bhavan, Bkc, Vs. Avenue Santa Cruz (W), Mumbai-400051. Mumbai-400054. Pan No. Alapd 2228 A Appellant Respondent

249(2) of the Act. In column no. 14 of Form No. 35, the appellant no. 14 of Form No. 35, the appellant has not admitted to any has not admitted to any delay in filing of the appeal and hence has naturally not given delay in filing of the appeal and hence has naturally not given delay in filing

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

condone the delay, if satisfied with the reasonableness of the ca the reasonableness of the cause in late presentation. In the context use in late presentation. In the context of Income-tax Act, 1961, although section 249(2) of the Act requires tax Act, 1961, although section 249(2) of the Act requires tax Act, 1961, although section 249

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

condone the delay, if satisfied with the reasonableness of the ca the reasonableness of the cause in late presentation. In the context use in late presentation. In the context of Income-tax Act, 1961, although section 249(2) of the Act requires tax Act, 1961, although section 249(2) of the Act requires tax Act, 1961, although section 249

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT, MUMBAI

Bench: Shri B.R.Baskaran & Shri Sandeep Gosainreliance Industries Ltd. Maker Chambers, Iv, 3Rd Floor, 222,Nariman Point, ……………. Appellant Mumbai-400021 Pan-Aaacr5055K V/S

condonation delay in filing in appeal under Section 249(3) in correct perspective The Appellant submits that it was prevented

FIRST GLOBAL STOCKBROKING PVT LTD,VASHI, NAVI MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 4(1) (1), AAYEKAR BHAVAN MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 First Global Stockbroking Pvt. Ltd., Dy. Cit 4(1)(1), Ratnam Square, Aayakar Bhavan, M.K. Road, Plot No. 38/39, Sector 19A, Vs. Mumbai-400001. Maharashtra-400703. Pan No. Aaacf 0661 K Appellant Respondent

section 249(3) of the Act emp the Ld. CIT(A) to condone ndone the delay if he is satisfied

AKANSHA YOGESH DESHMUKH,BPCL STAFF COLONY vs. ITO/DCIT INTERNATIONAL TAXATION MUMBAI, INCOME TAX BUILDING

delay (140 days) was not a 'sufficient cause' as required by Section 249(3) of the Income Tax Act, 1961. The assessee's contention of being an NRI and not frequently accessing the portal was deemed to reflect a lack of due diligence and negligence. Therefore, the request for condonation

VINIT VIJAY KUMAR,MUMBAI vs. ACIT, CENTRAL CIRCLE-13, MUMBAI (NOW DCIT, CIRCLE 17(1), MUMBAI), MUMBAI

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

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Vinit Vijay Kumar, Acit, Central Circle-13, (Now 35 Shreyas, 180 Madam Cama Dcit, Circle 17(1), Mumbai), Vs. Road, Nariman Point, G Block Bkc, Bandra Kurla Mumbai-400020. Complex, Kautilya Bhavan, Bandra East, Mumbai-400051. Pan No. Aacpv 9310 Q Appellant Respondent

condonation of delay by relying upon the various decisions of the Courts in favour of the appellant. Courts in favour of the appellant. 4.2 As per Section 249(3

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condone the delay, if satisfied with the reasonableness of the cause in late presentation. In the context of Income-tax Act, 1961, although section 249(2) of the Act requires the filing of an appeal before the CIT(A) within 30 days, sub-section (3

SONMRUG CO-OPERATIVE HOUSING SOCIETY LTD,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condone the delay, if satisfied with the reasonableness of the cause in late presentation. In the context of Income-tax Act, 1961, although section 249(2) of the Act requires the filing of an appeal before the CIT(A) within 30 days, sub-section (3

THE SONMRUG CO-OPERATIVE HSG SOCIETY LIMITED,PEDDER ROAD vs. CIT(APPEAL), MUMBAI

In the result the appeal is dismissed in limine

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarwith With With Sonmrug Co-Operative Vs. Cit(A) Housing Society Ltd Kautilya Bhavan 62Cc Sunita Apartment Mumbai, Pedder Road, Behind Mount Mumbai - 400012 Unique, Mumbai - 400036 Pan/Gir No. Aabat0916G (Applicant) (Respondent) Assessee By Shri Pawan Choudhary Revenue By Shri Harendra Verma, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 आदेश / Order Per Sandeep Gosain, Jm: Firstly, We Shall Take Ita No. 2794/Mum/2025, A.Y 2012-13 As Lead Case & Facts Narrated Therein.

condone the delay, if satisfied with the reasonableness of the cause in late presentation. In the context of Income-tax Act, 1961, although section 249(2) of the Act requires the filing of an appeal before the CIT(A) within 30 days, sub-section (3

MANECKJI RUSTOMJI PATEL TRUST,MUMBAI vs. INCOME TAX CPC, BANGALURU, MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2014-15 Maneckji Rustomji Patel Trust, Income Tax Cpc, Bangaluru, 5, 2Nd Floor, Oval View, 150 M. Karve Dy. Director Of Income-Tax Ward Vs. Road, Churchgate 25(2)(1), Mumbai-400020. Kautilya Bhavan, Bandra East. Pan No. Aadtm 1078 R Appellant Respondent

condone the section 249(3) of the Act empowers the Ld. CIT(A) to the section 249(3) of the Act empowers the Ld. CIT(A) to the delay

SHREE SWAMY SAMARTH PRASSANA OSHIWARA (E) UNITS CHS LTD,MUMBAI vs. INCOME TAX OFFICER 25(1)(3), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2013-14 Shree Swamy Samarth, Ito-25(1)(3), Prassana Oshiwara (E) Unit C-10, Room No. 404, 4Th 3 Chs Ltd. Vs. Floor, Pratyakshakar Oshiwara (E) Unit 3 Chs Bhavan, Bkc, Ltd., Plot No. 1/41, Deep Mumbai-400051. Tower, New Link Road, Near Millat Nagar, Andheri (West) Mumbai-400053. Pan No. Aacas 7886 B Appellant Respondent Assessee By : Mr. Tarun Ghia Revenue By : Mr. A.N. Bhalekar, Cit-Dr : Date Of Hearing 10/05/2023 : Date Of Pronouncement 22/05/2023 Order

section 144, the assessee did not have correct advice and the reasons for assessee did not have correct advice and the reasons for assessee did not have correct advice and the reasons for delay were not disclosed correctly and therefore could not delay were not disclosed correctly and therefore could not delay were not disclosed correctly and therefore could

SARNATH CO-OP HOUSING SOCIETY LTD,BHULABHAI DESAI vs. CIT(APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

condonation of delay 3.1 As per provisions of Section 249(2)(b) of\nthe Act, appeal against an intimation order passed u/s 143(1) of the Act must be\npresented within 30 days of the service of connected demand notice. Section\n249(3

SARNATH CO-OP HOUSING SOCIETY LTD,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

condonation of delay 3.1 As per provisions of Section 249(2)(b) of\nthe Act, appeal against an intimation order passed u/s 143(1) of the Act must be\npresented within 30 days of the service of connected demand notice. Section\n249(3

SARNATH CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. CIT(A), MUMBAI

In the result, all the appeals filed by the assessee are\nallowed for statistical purposes in above terms

condonation of delay 3.1 As per provisions of Section 249(2)(b) of\nthe Act, appeal against an intimation order passed u/s 143(1) of the Act must be\npresented within 30 days of the service of connected demand notice. Section\n249(3

SARNATH CO-OP HOUSING SOCIETY LTD,DESAI ROAD vs. CIT (APPEAL), PIRAMAL CHAMBER

In the result, all the appeals filed by the assessee are allowed\nfor statistical purposes in above terms

condonation of delay\n3.1 As per provisions of Section 249(2)(b) of the Act, appeal against an\nintimation order passed u/s 143(1) of the Act must be presented within 30\ndays of the service of connected demand notice. Section 249(3

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

249(3) of the Income Tax Act, 1961 has to be carried out within the meaning of "Sufficient Cause" as envisaged in Section 5 of Limitation Act. Hence, the general rule of law of limitation is that an extension shall not be granted under Section 5 if there is no sufficient cause or cogent ground for the condonation of delay