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Srd Management Company, New Delhi vs Dcit, Circle-22(2), New Delhi on 7 August, 2023 cites

Prabhudas Kishoredas Tobacco Products ... vs Deputy Commissioner Of Income-Tax on 27 August, 1993

In the case of Prabhudas Kishoredas Tobacco Products P. Ltd. v. Deputy Commissioner of Income-tax, [(1994] 48 ITD 543 (AHD.), it has been held that it is a settled law that in order to get the delay condoned or excused in pursuing the remedies available to the assessee under the direct tax laws, the assessee has to explain the delay to the satisfaction of the Tribunal.
Income Tax Appellate Tribunal - Ahmedabad Cites 22 - Cited by 6 - Full Document

Agricultural Market Committee, ... vs Adit (Exemptions)-I, Hyd, Hyderabad on 10 May, 2019

6 Whether the inordinate delay was not due to negligence and inaction on the part of the appellant?] Reference is also made to the decision in the case of Agricultural Market Committee vs. ADIT (Exemptions-1), of Hon'ble ITAT, Hyderabad ITA Nos. 1275 & 1276/Hyd/2022 (Asstt. Years: 2003-04 & 2004-05), 10-02-2012. The Tribunal while refusing to condone the dealy. Inter-alia, observed as under :-
Income Tax Appellate Tribunal - Hyderabad Cites 2 - Cited by 1 - Full Document

Mr. C. Jegaveerapandian,, ... vs Ito, Ward - I (2),, Tuticorin on 24 September, 2021

10. **Whether condoning of inordinate delay will not frustrate the legitimate expectation or corresponding right accrues in favour of the Revenue?] Shri C. Jegaveerapandian Vs ITO ITA No. 343, 2904 to 2910 /Mad/2014 ITAT 'A' Bench Chennai order dated 18.03.2015. The assessee has to establish that there was no negligence or inaction and the right granted under law to challenge the order was not abandoned. It cannot be overlooked that on expiry of the period of limitation prescribed for seeking remedy, a corresponding right accrues in favour of the other party and the same should not be lightly interfered with. The assessee has to explain the period of delay by bringing the material on record to support the sufficient cause. The assessee has to show that the assessee is vigilant during this period and the delay was beyond his control. Condoning of inordinate delay should not frustrate the legitimate expectation of the other party as the Revenue would have come to the conclusion that the order of the Assessing Officer has been accepted by the assessee and reached finality.
Income Tax Appellate Tribunal - Chennai Cites 9 - Cited by 1 - Full Document
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