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...getting justice, allowed the petition for condonation of delay. Learned appellate Court although referred to different case laws relied upon by the Petitioners/ Respondents but did not discuss the...Rule 3-A CPC for condonation of delay in filing the Appeal. Learned Additional District Judge, Chatrapur, vide order dated 22nd October 2022 (Annexure-4), allowed the application for...sufficient cause has been given for condonation of inordinate delay in filing the Appeal. In the case of the Postmaster General and others V...
...condonation of inordinate delay in filing the appeal.4. On a careful consideration of the matter, we find that the appellants have prima facie case and also they have given...[Order per : T.K. Jayaraman, Member (T)]. - M/s. East India Commercial Ltd., Eluru, the appellants have filed this application for condonation of delay in filing the appeal...and penalty of Rs. 3 lakhs on the appellants. It is seen that the appellant has filed the appeal against the order of the Commissioner after a delay of 98 days. The appellant prayed for condonation ...
...inclined to be of the view that it would be in the interest of justice to remand the case to the Additional Commissioner with the directions to hear both the parties afresh on the issue of condonation .... On the issue of limitation the case law is well laid down upto Hon'ble Apex Court that too technical a view should not be taken in the matters of condonation of delay and that the limitation sta...issue of delay condonation afresh after hearing both the parties and to pass a suitable order as per law.8. Appeal Allowed....
...would be in the interest of justice to remand the case to the Additional Commissioner with the directions to hear both the parties afresh on the issue of condonation of delay and pass a suitable o...of limitation the case law is well laid down upto Hon'ble Apex Court that too technical a view should not be taken in the matters of condonation of delay and that the limitation starts from date ...first appeal by its order dated 29-3-2005 as being barred by time. In support of his contentions he has cited the case laws reported in 2001 (2) AWC 974, AIR 1993 All 198 and 2004 (1) AWC...
...averments in the application for condonation of delay, we are of the opinion that it was a case of a gross negligence and/or want of due diligence on the part of the respondents ...”.22. Applying the law laid down by this Court in the aforesaid decisions to the facts of the case on hand and considering the averments in the application for condonation of ...case, High Court has committed a grave error in condoning huge delay of 1011 days in preferring the appeal.4. It is submitted that as such no sufficient cause was shown...
...2018 and then only he contacted a tax consultant who advised him to file appeal belatedly and immediately the assessee filed the appeal and also filed application for condonation of delay supported by an affidavit. Under th...Statute for which an affidavit along with application for condonation of delay was also furnished before Ld. CIT(A). Since...
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Ld. CIT(A) was not convinced with the reasons mentioned in the application for condonation of ...
...for making substitution in time, this Court seems to have made some serious relaxity and Mr. Roy refers to a reported decision of the Division Bench in the case of (2) ...contest, the impugned order is set aside and the substitution stands allowed on condonation of delay which is marginal under the provisions of Article 120 of the Limitation Act...justice so that decision on an adjudication is to be preferred from that of disposal on the basis of technicalities. Here in the instant case the delay is marginal which is about 20 days from the...
...conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bona fide, a liberal concession has to be adopted to advance...process. The Government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as...find any merit, hence delay condonation application is dismissed.10. Office is directed to supply a copy of this order free of cost to Sri Shrish Chandra, learned Standing Counsel for...
...of action is recurring in nature and keeping in view the case laws cited above, the Delay Condonation Application is liable to be allowed in order to decide the matter on merit.
..., Allahabad Misc. Delay Condonation Application No.2671 of 2024 in Original Application bearing Diary No.3417 of 2024 Pronounced on this the 21st Day of May, 2025...learned counsel for the parties on M.A./2671/2024 (Delay Condonation Application).
2. Present Original Application has been filed seeking the...
...contended that the averments made in the applications filed by the respondent herein seeking condonation of delay in preferring the appeal are full of patently false averments. On this ground alone the...of hearing of these appeals.11. Whether the respondent made incorrect statement in the application seeking condonation of delay? There is no dispute whatsoever that the...application seeking condonation of delay itself is sufficient to reject the application without any further inquiry as to whether the averments made in the application reveal sufficient cause to...
...) if the appellant's application for condonation is allowed. In support of the aforesaid affidavit seeking condonation of the delay, learned Counsel of the assessee has placed reliance up...Company. For seeking the condonation of delay, an affidavit has been filed by Shri Lalit Adwani, Senior Manager, Direct Taxation of Hindustan Unilever Limited. In the said affidavit, it has been...case laws, i.e Collector, Land Acquisition v. Mst. Katij [(1987) 167 ITR 471 (SC)] and the Tribunal decision in the case of...
...condonation of delay the courts should take very liberal approach. In this connection he refers case laws reported in AIR 1985 Supreme Court page 606...condonation of delay and also pray for vacating the order of abatement dated 4 of December, 2012. In this connection he submits that as the petitioners have an arguable case and they were not negl...the erstwhile lawyer as a scapegoat for the delay and that the petitions should not be allowed. In support of his contention Mr. Ghosh refers a case law reported in 2011 (4) CHN (CAL) 559...
...to find out whether there is any “sufficient cause” for the condonation of such a huge delay. In view of the fact that the application for condonation of delay in filing the SLPs dated 10...treatment when the “State” is the applicant. It is relevant to mention that in that case, the delay was only of four days.14. In...Chandra Mani case (1996) 3 SCC 132, this Court condoned the delay of 480 days in filing the SLP.17. In...
...any “sufficient cause” from prosecuting his case, and unless a satisfactory explanation is furnished, the court should not allow the application for condonation of delay. The court has to examine...any condition whatsoever. The application is to be decided only within the parameters laid down by this Court in regard to the condonation of delay. In case there was no sufficient cause to prevent a...Act before the High Court on 16-8-2007 with applications for condonation of delay. The applications for condonation of delay stood rejected as the High Court did not find any sufficient cause to c...
...office which was bona fide and not intentional. The ld.AR of the assessee has filed the following case laws to support his case as to condonation of delay.
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2.3 The Bench heard both the parties and perused the submissions of both the parties and also the case laws cited by the ld. AR of the assessee. The Bench noted that delay ...is delay of 02 days in filing the appeal for which the ld.AR of the assessee has filed an application for condonation of delay mentioning therein that delay of two days was due t...
...genuineness of the case, condonation of delay is accorded.
9. Ld Counsel of the assesse has explained the provisions of section 24 and pointed out that these provisions ...property is a statutory deduction and has not been allowed. The Hon'ble ITAT Chennai Bench-A, in the case of Anjuman-E-Himayath-E-Islam ITA No. 2271 (MDS) of 2014 for A.Y.2009-10 dated June 2, 2015....
Mr Kamlesh Vadilal Mehta 8. Ld DR was also confronted regarding allowing condonation of delay upon and he left the issue at the discretion of the Bench. In view of the above and looking...
...by the CIT rejecting the application for condonation of delay in filing Form No. 10 is quashed and he is directed to pass appropriate orders.4.4. Applying the propositions laid down in the case ...Revenue.4.1. On a careful consideration of the facts and circumstances of the case, perusal of the orders of authorities below, case laws cited, we hold as follows....filed within the time allowed for furnishing the return of income u/s 139(1) of the Act.3.2. The salary was disallowed by the A.O. on the ground that the assessee expressed his inability to...
...condonation of delay in filing Form No. 10 is quashed and he is directed to pass appropriate orders. 4.4. Applying the propositions laid down in the case laws cited above to the facts of the ...consideration of the facts and circumstances of the case, perusal of the orders of authorities below, case laws cited, we hold as follows. 4.2. Ground no.2 is on disallowance of ...was not filed within the time allowed for furnishing the return of income u/s 139(1) of the Act. 3.2. The salary was disallowed by the A.O. on the ground that the assessee expressed his inability to...
...revisionist should not be penalised for negligence, if any, of his counsel, that the reasons, given for delay, were quite sufficient and the restoration applications should have been allowed but the...learned Additional Commissioner has illegally dismissed the restoration application and has committed the jurisdictional error; that in the matters of condonation of delay or restoration, a liberal...approach must be adopted. In support of his claim, he has cited the case laws reported in 1995 AIR (Delhi) 172...
...regards the contention of delay for making substitution in time, this Court seems to have made some serious relaxity and Mr. Roy refers to a reported decision of the Division Bench in the case of S...impugned order is set aside and the substitution stands allowed on condonation of delay which is marginal under the provisions of Article 120 of the Limitation Act...so that decision on an adjudication is to be preferred from that of disposal on the basis of technicalities. Here in the instant case the delay is marginal which is about 20 days from the statutory...