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Documents citing State Of West Bengal vs Administrator, Howrah Municipality & ... on 14 December, 1971

Vijay Kumar Maurya Alias Krishna Kumar vs Prescribed Authority/Civil Judge ... on 4 August, 2004

12. A Court knows that refusal to condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the Court is always deliberate. This Court has held that the words 'sufficient cause' under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jain v. Kuntal Kumari and State of W.B. v. Administrator, Howarh Municipality.
Uttarakhand High Court Cites 9 - Cited by 1 - R Tandon - Full Document

Block Education Officer, Durg, Durg vs Income Tax Officer (Tds), Bhilai, Durg on 29 January, 2024

Katiji and others(SC), M/s Karnataka Forest Development Corporation Ltd. vs. ACIT (Kar HC), State of West Bengal vs. Administrator Howrah Municipality AIR 1972 SC 749 (SC), Shakuntala Devi Jain vs. Kuntal Kumhari and Ors. 1968 (9) TMI 116 (SC), The Dy. Commissioner of Income Tax, Circile-4(1), Raipur Vs. Chhattisgarh State Electricity Board 2023 (10) TMI 25 ITAT, Raipur, referred to (supra), it is incomprehensible to apply the ratio of law laid down in the aforesaid decisions wherein the assessee was allowed the condonation of delay on the ground that the deliberate carelessness, culpable negligence and malafides of the assessee have not been established / observed or presumed, as perceived by the Hon'ble Courts, thus, on account of satisfaction w.r.t. sufficient cause involved due to which the delay was occurred, the appeals of the assessee were directed to be admitted by condoning the delay. In the present case, as observed hereinabove the conduct of the assessee was throughout found to be careless, evasive, lackadaisical and non-compliant, thus, the case of the assessee altogether stands on different footing and distinguishable facts qua the reasons occasioned the delay as against the facts / reasons in the cases relied upon by the assessee, accordingly the principle laid down in the cases relied upon by the assessee cannot support or rescue the contention or explanations of the assessee 18 ITA Nos. 364, 365,366,367 & 368/RPR/2023 Block Education Officer, Durg stating the reasons by which the assessee has attempted to establish the bonafide mistake, unintentional default or sufficient cause while seeking the condonation of delay in filing of the appeals.
Income Tax Appellate Tribunal - Raipur Cites 16 - Cited by 0 - Full Document

Bhagwan Din Tiwari, Raipur,Raipur vs Income Tax Officer-4(5), Raipur, ... on 25 November, 2024

"15. As has been rightly relied on by the learned ITAT that in the case of State of West Bengal Vs. Administrator, Howrah, reported in 1972 AIR SC 749, the Hon'ble Apex Court had held that the expression "sufficient cause" should receive a liberal construction so as to advance substantial justice, particularly when there is no motive behind the delay. The expression "sufficient cause" will always have relevancy to reasonableness. The action which can be condoned by the Court should fall within the realm of normal human conduct or normal conduct of a litigant.
Income Tax Appellate Tribunal - Raipur Cites 21 - Cited by 0 - Full Document

Block Education Officer, Durg, Durg vs Income Tax Officer (Tds), Bhilai, Durg on 29 January, 2024

Katiji and others(SC), M/s Karnataka Forest Development Corporation Ltd. vs. ACIT (Kar HC), State of West Bengal vs. Administrator Howrah Municipality AIR 1972 SC 749 (SC), Shakuntala Devi Jain vs. Kuntal Kumhari and Ors. 1968 (9) TMI 116 (SC), The Dy. Commissioner of Income Tax, Circile-4(1), Raipur Vs. Chhattisgarh State Electricity Board 2023 (10) TMI 25 ITAT, Raipur, referred to (supra), it is incomprehensible to apply the ratio of law laid down in the aforesaid decisions wherein the assessee was allowed the condonation of delay on the ground that the deliberate carelessness, culpable negligence and malafides of the assessee have not been established / observed or presumed, as perceived by the Hon'ble Courts, thus, on account of satisfaction w.r.t. sufficient cause involved due to which the delay was occurred, the appeals of the assessee were directed to be admitted by condoning the delay. In the present case, as observed hereinabove the conduct of the assessee was throughout found to be careless, evasive, lackadaisical and non-compliant, thus, the case of the assessee altogether stands on different footing and distinguishable facts qua the reasons occasioned the delay as against the facts / reasons in the cases relied upon by the assessee, accordingly the principle laid down in the cases relied upon by the assessee cannot support or rescue the contention or explanations of the assessee 18 ITA Nos. 364, 365,366,367 & 368/RPR/2023 Block Education Officer, Durg stating the reasons by which the assessee has attempted to establish the bonafide mistake, unintentional default or sufficient cause while seeking the condonation of delay in filing of the appeals.
Income Tax Appellate Tribunal - Raipur Cites 16 - Cited by 0 - Full Document

Block Education Officer, Durg, Durg vs Income Tax Officer (Tds), Bhilai, Durg on 29 January, 2024

Katiji and others(SC), M/s Karnataka Forest Development Corporation Ltd. vs. ACIT (Kar HC), State of West Bengal vs. Administrator Howrah Municipality AIR 1972 SC 749 (SC), Shakuntala Devi Jain vs. Kuntal Kumhari and Ors. 1968 (9) TMI 116 (SC), The Dy. Commissioner of Income Tax, Circile-4(1), Raipur Vs. Chhattisgarh State Electricity Board 2023 (10) TMI 25 ITAT, Raipur, referred to (supra), it is incomprehensible to apply the ratio of law laid down in the aforesaid decisions wherein the assessee was allowed the condonation of delay on the ground that the deliberate carelessness, culpable negligence and malafides of the assessee have not been established / observed or presumed, as perceived by the Hon'ble Courts, thus, on account of satisfaction w.r.t. sufficient cause involved due to which the delay was occurred, the appeals of the assessee were directed to be admitted by condoning the delay. In the present case, as observed hereinabove the conduct of the assessee was throughout found to be careless, evasive, lackadaisical and non-compliant, thus, the case of the assessee altogether stands on different footing and distinguishable facts qua the reasons occasioned the delay as against the facts / reasons in the cases relied upon by the assessee, accordingly the principle laid down in the cases relied upon by the assessee cannot support or rescue the contention or explanations of the assessee 18 ITA Nos. 364, 365,366,367 & 368/RPR/2023 Block Education Officer, Durg stating the reasons by which the assessee has attempted to establish the bonafide mistake, unintentional default or sufficient cause while seeking the condonation of delay in filing of the appeals.
Income Tax Appellate Tribunal - Raipur Cites 16 - Cited by 0 - Full Document

Block Education Officer, Durg, Durg vs Income Tax Officer (Tds), Bhilai, Durg on 29 January, 2024

Katiji and others(SC), M/s Karnataka Forest Development Corporation Ltd. vs. ACIT (Kar HC), State of West Bengal vs. Administrator Howrah Municipality AIR 1972 SC 749 (SC), Shakuntala Devi Jain vs. Kuntal Kumhari and Ors. 1968 (9) TMI 116 (SC), The Dy. Commissioner of Income Tax, Circile-4(1), Raipur Vs. Chhattisgarh State Electricity Board 2023 (10) TMI 25 ITAT, Raipur, referred to (supra), it is incomprehensible to apply the ratio of law laid down in the aforesaid decisions wherein the assessee was allowed the condonation of delay on the ground that the deliberate carelessness, culpable negligence and malafides of the assessee have not been established / observed or presumed, as perceived by the Hon'ble Courts, thus, on account of satisfaction w.r.t. sufficient cause involved due to which the delay was occurred, the appeals of the assessee were directed to be admitted by condoning the delay. In the present case, as observed hereinabove the conduct of the assessee was throughout found to be careless, evasive, lackadaisical and non-compliant, thus, the case of the assessee altogether stands on different footing and distinguishable facts qua the reasons occasioned the delay as against the facts / reasons in the cases relied upon by the assessee, accordingly the principle laid down in the cases relied upon by the assessee cannot support or rescue the contention or explanations of the assessee 18 ITA Nos. 364, 365,366,367 & 368/RPR/2023 Block Education Officer, Durg stating the reasons by which the assessee has attempted to establish the bonafide mistake, unintentional default or sufficient cause while seeking the condonation of delay in filing of the appeals.
Income Tax Appellate Tribunal - Raipur Cites 16 - Cited by 0 - Full Document

Block Education Officer, Durg, Durg vs Income Tax Officer, (Tds), Bhilai, Durg on 29 January, 2024

Katiji and others(SC), M/s Karnataka Forest Development Corporation Ltd. vs. ACIT (Kar HC), State of West Bengal vs. Administrator Howrah Municipality AIR 1972 SC 749 (SC), Shakuntala Devi Jain vs. Kuntal Kumhari and Ors. 1968 (9) TMI 116 (SC), The Dy. Commissioner of Income Tax, Circile-4(1), Raipur Vs. Chhattisgarh State Electricity Board 2023 (10) TMI 25 ITAT, Raipur, referred to (supra), it is incomprehensible to apply the ratio of law laid down in the aforesaid decisions wherein the assessee was allowed the condonation of delay on the ground that the deliberate carelessness, culpable negligence and malafides of the assessee have not been established / observed or presumed, as perceived by the Hon'ble Courts, thus, on account of satisfaction w.r.t. sufficient cause involved due to which the delay was occurred, the appeals of the assessee were directed to be admitted by condoning the delay. In the present case, as observed hereinabove the conduct of the assessee was throughout found to be careless, evasive, lackadaisical and non-compliant, thus, the case of the assessee altogether stands on different footing and distinguishable facts qua the reasons occasioned the delay as against the facts / reasons in the cases relied upon by the assessee, accordingly the principle laid down in the cases relied upon by the assessee cannot support or rescue the contention or explanations of the assessee 18 ITA Nos. 364, 365,366,367 & 368/RPR/2023 Block Education Officer, Durg stating the reasons by which the assessee has attempted to establish the bonafide mistake, unintentional default or sufficient cause while seeking the condonation of delay in filing of the appeals.
Income Tax Appellate Tribunal - Raipur Cites 16 - Cited by 0 - Full Document

Ashok Kumar Wadhwani, Raipur, Raipur vs Income Tax Officer, Ward-1(2), Raipur, ... on 12 July, 2024

12. Also, the Hon'ble High Court of Chattisgarh in its order passed in the case of M/s BPS Infrastructure Vs. ITO, Ward-1(3), Raipur, Tax Case No, 87 of 2024, dated 12.04.2024, after relying on the judgments of the Hon'ble Apex Court in State Of West Bengal Vs. Administrator, Howrah, reported in 1972 AIR SC 749 and Ramlal, Motilal, and Chotelal Vs. Rewa Coalfields Ltd reported in AITR (1962) 361 (SC), had approved the order of the Tribunal which had declined to condone the delay involved in filing of the appeal.
Income Tax Appellate Tribunal - Raipur Cites 13 - Cited by 0 - Full Document

Vijay Kumar Chhattani, Raipur, Raipur vs Income Tax Officer, Ward-1(2), Raipur, ... on 12 July, 2024

12. Also, the Hon'ble High Court of Chattisgarh in its order passed in the case of M/s BPS Infrastructure Vs. ITO, Ward-1(3), Raipur, Tax Case No, 87 of 2024, dated 12.04.2024, after relying on the judgments of the Hon'ble Apex Court in State Of West Bengal Vs. Administrator, Howrah, reported in 1972 AIR SC 749 and Ramlal, Motilal, and Chotelal Vs. Rewa Coalfields Ltd reported in AITR (1962) 361 (SC), had approved the order of the Tribunal which had declined to condone the delay involved in filing of the appeal.
Income Tax Appellate Tribunal - Raipur Cites 13 - Cited by 0 - Full Document
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