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1 - 10 of 12 (0.37 seconds)Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
People Education And Economic ... vs Income-Tax Officer on 12 January, 2006
In case of
People Education & Economic Development Society Vs. ITO reported
ITA Nos.1269 & 1270/Bang/2024
Page 6 of 12
in 100 ITD 87 (TM) (Chen), it was held that; "when substantial justice
and technical consultation are pitted against each other, the cause of
substantial justice deserves to be preferred for the other side cannot
claim to have vested right in injustice being done because of non-
deliberate delay".
Venkatadri Traders Ltd. vs Commissioner Of Income-Tax And Anr. on 1 December, 2000
should receive a liberal construction. Therefore, this Judgment of the
Hon'ble Madras High Court (supra) clearly says that in order to
advance substantial justice which is of prime importance, the
expression sufficient cause" should receive a liberal construction.
Therefore, for the purpose of advancing substantial justice which is of
prime importance in the administration of justice, the expression
"sufficient cause" should receive a liberal construction. In opinion of
this Tribunal, this decision of Hon'ble Madras High Court is applicable
to the present facts of the case. A similar view was taken by Hon'ble
Madras High Court in the case of Venkatadri Traders Ltd. v. CIT
(2001) 168 CTR (Mad) 81 : (2001) 118 Taxman 622 (Mad).
Bajaj Hindusthan Limited vs The Joint Commissioner Of Income-Tax on 19 May, 2004
10. Hon'ble Mumbai Bench of this Tribunal in the case of Bajaj
Hindusthan Ltd. v. Jt. CIT (AT) reported in 277 ITR 1 condoned the
delay of 180 days when, the appeal was filed after the pronouncement
of the Judgment of the Hon'ble Supreme Court. It is also to be noted
that the Revenue has not filed any counter-affidavit opposing the
application of the assessee for condonation of delay.
Sandhya Rani Sarkar vs Sudha Rani Debi And Ors on 14 February, 1978
Hon'ble Supreme
Court in the case of Mrs. Sandhya Rani Sarkar vs. Smt. Sudha Rani
Debi reported in AIR 1978 SC 537 held that, non-filing of affidavit in
opposition to an application for condonation of delay may be a
sufficient cause for condonation of delay. In this case, the Revenue has
not filed any counter-affidavit opposing the application of the assessee,
therefore, as held by Hon'ble Supreme Court, there is sufficient cause
ITA Nos.1269 & 1270/Bang/2024
Page 8 of 12
for condonation of delay. Hon'ble Supreme Court also observed that;