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Documents citing Concord Of India Insurance Co Ltd vs Nirmala Devi And Ors on 16 April, 1979

K.M. Sharma vs Union Of India (Uoi) on 1 April, 2003

"The contours of the area of discretion of the courts in the matter of condensation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd. ; Shakuntala Devi Jain v. Kuntal Kumari ; Concord of India Insurance Co. Ltd. v. Nirmala Devi ; Lala Mata Din v. A. Narayanan ; Collector, Land Acquisition v. Katiji etc. There is, it is true, no general principle saving the party from all mistakes of its counsel. If there is negligence, deliberate or gross inaction or lack of bona fides on the part of the party or its counsel there is no reason why the opposite side should be exposed to a time-barred appeal. Each case will have to be considered on the particularities of its own special facts. However, the expression 'sufficient cause' in Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condensation of the delay.
Delhi High Court Cites 26 - Cited by 2 - B D Ahmed - Full Document

Pc Jeweller Limited,Delhi vs Deputy Commissioner Of Income Tax ... on 6 June, 2025

30. For all what has been said above, the finding of the Tribunal on the first issue that the Excise Duty Refund, Interest Subsidy and Insurance Subsidy were Production Incentives, hence revenue Receipt, cannot be sustained, being against the law laid down by Hon'ble Supreme Court of India in Sahney Steel & Press Works Ltd.'s case (supra) and Ponni Sugars & Chemicals Ltd.'s case (supra).
Income Tax Appellate Tribunal - Delhi Cites 47 - Cited by 0 - Full Document

Dcit, Circle - 19(1), Delhi vs Pc Jeweller Limited, Delhi on 6 June, 2025

30. For all what has been said above, the finding of the Tribunal on the first issue that the Excise Duty Refund, Interest Subsidy and Insurance Subsidy were Production Incentives, hence revenue Receipt, cannot be sustained, being against the law laid down by Hon'ble Supreme Court of India in Sahney Steel & Press Works Ltd.'s case (supra) and Ponni Sugars & Chemicals Ltd.'s case (supra).
Income Tax Appellate Tribunal - Delhi Cites 47 - Cited by 0 - Full Document

Pc Jeweller Limited,New Delhi vs Dcit, Circle - 19(1), New Delhi on 6 June, 2025

30. For all what has been said above, the finding of the Tribunal on the first issue that the Excise Duty Refund, Interest Subsidy and Insurance Subsidy were Production Incentives, hence revenue Receipt, cannot be sustained, being against the law laid down by Hon'ble Supreme Court of India in Sahney Steel & Press Works Ltd.'s case (supra) and Ponni Sugars & Chemicals Ltd.'s case (supra).
Income Tax Appellate Tribunal - Delhi Cites 47 - Cited by 0 - Full Document

Special Land Acquisition Officer vs Lilavatiben Kodar Ranchhod And Ors. on 19 July, 2001

14. The contours of the area of discretion of the Courts in the matter of condonation of delays in filing appeals are set out in a number of pronouncements of this Court. See : Ramlal, Motilal and Chhotelal v. Rewa Coalfield Ltd., 1962 (2) SCR 762; Shakuntala Devi Jain v. Kuntal Kumari, 1969 (1) SCR 1006; Concord of India Insurance Co. Ltd. v. Nirmala Devi & Ors., 1979 (3) SCR 694; Lala Mala Din v. A. Narayanan, 1970 (2) SCR 90 and Collector, Land Acquisition v. Katiji, 1987 (2) SCC 107 etc. There is, it is true, no general principle saving the party from all mistakes of its Counsel. If there is negligence, deliberate or gross inaction or lack of bona fides on the part of the party or its Counsel there is no reason why the opposite side should be exposed to a time-barred appeal. Each case will have to be considered on the particularities of its own special facts. However, the expression 'sufficient cause' in Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of the delay.
Gujarat High Court Cites 27 - Cited by 10 - Full Document

Deputy Commissioner Of Income Tax, Cr ... vs Pc Jeweller Limited, Delhi on 6 June, 2025

30. For all what has been said above, the finding of the Tribunal on the first issue that the Excise Duty Refund, Interest Subsidy and Insurance Subsidy were Production Incentives, hence revenue Receipt, cannot be sustained, being against the law laid down by Hon'ble Supreme Court of India in Sahney Steel & Press Works Ltd.'s case (supra) and Ponni Sugars & Chemicals Ltd.'s case (supra).
Income Tax Appellate Tribunal - Delhi Cites 47 - Cited by 0 - Full Document

Siri Sanjeevini Pattina Souharda ... vs The Income Tax Officer, Ward-1,, ... on 30 August, 2024

13. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the Appellant would be put to great hardship and irreparable injury per contra no hardship or injury would be caused to the Respondent if this application of Condonation of delay Page 14 ITA Nos. 1386 & 1387/Bang/2024 is allowed. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST.Katiji and Others (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., Vs Smt. Nirmala Devi and Others 118 ITR 507.
Income Tax Appellate Tribunal - Bangalore Cites 12 - Cited by 0 - Full Document

Siri Sanjeevini Pattina Souharda ... vs The Income Tax Officer, Ward-1, , ... on 30 August, 2024

13. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the Appellant would be put to great hardship and irreparable injury per contra no hardship or injury would be caused to the Respondent if this application of Condonation of delay Page 14 ITA Nos. 1386 & 1387/Bang/2024 is allowed. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST.Katiji and Others (1987) 167 ITR 471 and also in the case of Concord of India Insurance Co. Ltd., Vs Smt. Nirmala Devi and Others 118 ITR 507.
Income Tax Appellate Tribunal - Bangalore Cites 12 - Cited by 0 - Full Document

Mohamed Sarif, Sikar vs Dcit Cir. International Taxation, ... on 21 February, 2023

The argument which has been canvassed by the assessee is required to be considered very seriously more particularly in view of the observations made by the Supreme Court in the case of KSS Petron Private Ltd (supra) which is followed in Hotel Blue Moon (supra), the law declared by the Supreme Court is taken in true spirit whether it will open a second inning in his own. Section 153(3) is to be read very cautiously as 153 powers are given to the Department, the Court has to look into whether the law declared by the Supreme Court is given away or protected. In the present case, as the Assessing Officer has clearly ignored the law declared by the Supreme Court, in that view of the matter, the issues which are raised in the matter, the Tribunal ought not to have remitted back for reassessment since period of limitation has already expired as the authority will get extended time of limitation beyond 9 months which is not the object of the Income Tax Act.
Income Tax Appellate Tribunal - Jaipur Cites 69 - Cited by 0 - Full Document
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