COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

condonation of delay in filing ITA NO. 453/2012 (CIT v. Arvinder Singh) it was claimed that there was only 22 days' delay in filing the appeal. It was stated in the said application that initially no appeal was preferred against the impugned order dated 5th April 2007 of the ITAT as at that stage “it was considered more appropriate

The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd.

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 151 CPC for condonation of the delay in filing the appeal had also been filed. 16. Reliance has been placed on the judgments of the Supreme Court in N. Balakrishnan v. M. Krishnamurthy, (1998) 7 SCC 123; Sankar Dastidar v. Banjula Dastidar, (2006) 13 SCC 470; and, Kamlesh Babu v. Lajpat Rai Sharma, (2008) 12 SCC 577 to submit

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

section 142(1), the assessee ultimately filed the return of income for all the years, declaring a loss. 3.1 The assessee filed four different appeals before the Commissioner of Income-tax (Appeals) which came to be dismissed by order dated 23.02.2004. Thereafter, he preferred appeals before the Income Tax Appellate Tribunal on 24.02.2006, which were delayed by 1 year

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

Bench: V.V.S.RAO,SANJAY KUMAR

section 142(1), the assessee ultimately filed the return of income for all the years, declaring a loss. 3.1 The assessee filed four different appeals before the Commissioner of Income-tax (Appeals) which came to be dismissed by order dated 23.02.2004. Thereafter, he preferred appeals before the Income Tax Appellate Tribunal on 24.02.2006, which were delayed by 1 year

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals under Section 260A

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

delay of one day in filing the return ought to have been condoned and no powers under Section 154 of the Act would have been invoked. Referring to the judgment of the Hon’ble Apex Court in the case of T.S. Balaram, - 7 - ITO vs. Volkart Brothers reported in (1971) 82 ITR 50 (SC) which has been quoted

The Commissioner of Income Tax (Central) vs. K.V. Srinivasa Rao

Accordingly, the instant appeal being devoid of any merit is hereby dismissed

Section 151 CPC for stay of Execution/Revocation Case No.34 of 2017 pending in the court of District Judge-III at Jamshedpur. 8. Learned counsel for the appellant has thus submitted that delay may be condoned and stay of Execution Case may be granted after hearing the parties, be pleased to set aside the award. 9. Heard, learned counsel

COMMR OF INCOME TAX-II, HYDERABAD vs. M/S TCI HI-WAYS PVT LTD., SECUDERABAD

Bench: Entering Into The Merit Of The Main Petition

Section 5 of the Limitation Act for condoning the delay of 266 days in each case in all the aforesaid Civil Miscellaneous Petitions, therefore, this Court is of the view that before entering into the merit of the main petition, 2 consideration is to be given with respect to the delay condonation applications. 2. The instant interlocutory applications have been

The Commissioner of Income Tax vs. M/s. K.C.P Limited

Bench: Entering Into The Merit Of The Main Petition

Section 5 of the Limitation Act for condoning the delay of 266 days in each case in all the aforesaid Civil Miscellaneous Petitions, therefore, this Court is of the view that before entering into the merit of the main petition, 2 consideration is to be given with respect to the delay condonation applications. 2. The instant interlocutory applications have been

The Commissioner of Income Tax IV, vs. M/s. Prabhat AGri Bio Tech Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 58 days is condoned. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/02/2026 at 12:29:00 CO.PET. 475/2011 & CRL.O.(CO.) 6/2016 2 of 7 3. Application stands disposed

Commissioner of Income Tax-II vs. The Sind Coop. Urban Bank Ltd.,

The appeal of the State is allowed and the appeal of the applicants

Bench: V.V.S.RAO,RAMESH RANGANATHAN

section (3) is concerned, the owner should be holding the property under a registered deed, with intention to cultivate the same and his total holdings should be within the ceiling limits of the Kerala Land Reforms Act. Definitely, the principal cultivation as required for an exclusion, or personal cultivation under S.3(2) and an intention to cultivate under

The Commissioner of Income Tax IV, vs. Parnika Constructions P. Ltd.,

Appeal is allowed in the aforesaid terms

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 66 days in preferring the appeal is condoned as no counter affidavit has been filed by the Insurance Company and the reason assigned by the appellants is acceptable to the court. Accordingly I.A. No. 602 of 2021 is allowed. M.A. No. 73 of 2014 1. Heard, learned counsel for the parties. -2- 2. The instant Miscellaneous Appeal

The Commissioner of Income Tax-V, vs. Sri. P.Krishna

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

condone the delay in filinq the cross-objections on condition that the claimant is entitled for rnlerest on the enhanced compensation from the date of filing of the cross-objecttons. 13. ln the light of the above discussion, the cross-objecto/claimant is entitled for compensation under the following heads; 1. Loss of dependency 2. Consortium 3. Funeral expenses

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

delay in re- filing the appeal is condoned. ITA 1021/2019 & ITA 157/2023 1. These two appeals between same parties are based on similar factual and legal matrix, so taken up together for disposal. The appeal bearing ITA No. 1021/2019 pertains to the Assessment Year 2011-12 while the other appeal bearing ITA No. 157/2023 pertains to the Assessment Year

Sri Natakari Gopal vs. Income Tax Appellate Tribunal and 2 Others

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.

condone the delay in filing the appeal. Accordingly, the application is allowed. ITAT/238/2022 This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 15.2.2019 passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata [Tribunal] in ITA No.2467/Kol/2017 for the assessment year 2014-15 the revenue

The Commissioner of Income Tax-I, vs. Prasad Film Laboratories Limited,

10)                 First Appeal No. 275/2012 & ors. contention,   he   placed   reliance   on   the   case   of  “Devising   Vs.  Vikramsingh and others” (AIR 2008 MP 18), wherein the  Full Bench held that mere carrying two pillion riders in violation  of Section 128 of the Motor Vehicles Act does not amount to  contributory negligence.  Breach of Section 128 must have casual  connection   with   occurrence

The Commissioner of Income Tax-III vs. Smt. Raj Kumari

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay. 38. He submits that learned Single Judge although purportedly referred to cases cited above, considered those oblivious of underlying principle. The matters require re-appreciation and reconsideration. 16. He further submits, may be that an objection to maintainability of the appeals is sought to be raised, however, the same having been raised after admission of the appeals, it loses