good reasons for condonation of delay

Now, when an assessee is unable to file his return by the close of the relevant assessment year, the question of applying for condonation of delay arises. Condonation of delay Sample Clauses is arbitrary or perverse. The meaning of the, word "sufficient" is "adequate" or "enough", inasmuch as. ); (iv) 1999(4) All MR 57, (Mahavira Trading Company & Ors. However, the trad Debt recovery is a critical aspect of financial management, both for individuals and businesses Introduction: In today's competitive business landscape, small businesses often face the challe Easy Payment Options Available No Spam. Condonation of delay under the Limitation Act, 1963. a decision based on evidence rather than on the technical and procedural ground. In this case, the question before the Court was whether the delay in filing appeal should be condoned under Section 5 of the Limitation Act. Condonation of delay is a matter of discretion of the Court and S. 5 does not prescribe any particular time limit for exercise of such discretion. The only guiding principle to be, seen is whether a party has acted with reasonable diligence and, had not been negligent and callous in the prosecution of the, matter. proceedings is not served upon a litigant due to change of address, a lenient Therefore, the word "sufficient" embraces no more than that, which provides a platitude, which when the act done suffices, to accomplish the purpose intended in the facts and, circumstances existing in a case, duly examined from the, view point of a reasonable standard of a cautious man. 100% Confidentiality. resorting to delay in fact he runs a serious risk. It is in this context it was held that the delay of 9 years and 11 months was, nothing but an inordinate delay to pursue a remedy by a person who had not, submitted any cogent reason and in such cases the Court should not condone the, delay. cause of the delay. The reliance of the Petitioners on this decision of, In adverting to the settled principle of law as laid down by the, Supreme Court in the decisions of S.Ganeshraju (Dead) through Lrs and, another vs Narasamma (Dead) through Lrs and ors. (supra), Londhe. The Act postulates time-limits for different suits and mentions the time period within which a suit, appeal or application can be instituted. (AIR, 1987 Supreme Court 1353) as appearing in paragraph 3 of its judgment are. Save my name, email, and website in this browser for the next time I comment. 6. Every days delay must be explained does not mean the doctrine is to be applied in an irrational manner. ); (vi) 2012(3) All MR 450, (SC), (Maniben Devraj Shah Vs. Municipal Corporation of Brihan Mumbai); (vii). Exceptions to Condonation of Delay Section 5. What are provisions regarding production of documents in CPC? Application for Condonation of Delay in Filing of Appeal - Tax Guru It is observed that not only on account of these reasons but also on, account of financial difficulties, the Respondent no.1 tried to resolve the issue by. explain the delay. Please specify that the officer entrusted with the work left the company or some other specific reason. The delay was condoned and the appeal dismissed. c. Rules of limitation are not meant to destroy the rights If you would like to learn how Lexology can drive your content marketing strategy forward, please email [emailprotected]. Limitation Act is clear by now. However, there are situations when the assessee is unable to file his return by the due date set forth in section 139 of the Act. Get Latest News, Breaking News about Condonation of Delay. reason for this delay. Since sufficient, cause has not been defined thus, the courts are left to exercise a, discretion to come to the conclusion whether circumstances exist, establishing sufficient cause. The medical papers were placed on record before, the Tribunal. No Sharing. The facts of this decision in no manner can be made applicable for the, instant case. The Law of Limitation and Condonation of Delay are two effective tools for effective litigation and quick disposal of cases. can be issued if it is shown that in recording the said finding, the Tribunal had erroneously refused to admit admissible, and material evidence, or had erroneously admitted, inadmissible evidence which has influenced the impugned, Similarly, if a finding of fact is based on no, evidence, that would be regarded as an error of law which, can be corrected by a writ of certiorari. You have successfully registered for the webinar. As his father was bed-ridden and helpless and as there was, nobody to look after the farming work, he was required to look after the. reasons for the delay. The Applicant intended to file an Appeal against the impugned order, however, failed to do so within the stipulated limitation incurring a delay of 399 days. 50 lacs, the income tax authority that is empowered to deal with it is Principal Chief Commissioners of Income Tax/ Chief Commissioners of Income Tax. Now, provide the reason for the delay in verification and press . such delay may not be condoned if the explanation or the cause of delay is not Raise Service Request User Manual | Income Tax Department So, what are my Today, I will talk about the case of Dr. The expiry of such time period leads to extinguishing the remedy of the aggrieved party. show treatment for the period from October,2007 to December,2007. status of the judicial proceedings to the litigants is usually given by the But the law provides remedy for the delay also. The doctrine does not include suit and only covers appeals and applications. Date: January 10, 2022 To, The Principal Commissioner Income Tax Department New Delhi Sub: Regarding condonation of delay of IT return filing Dear Sir, I, Anirudh Sharma, with PAN card no. There is no presumption that delay in approaching the, court is always deliberate. The petitioner had filed an appeal for condonation of delay, however the file got mixed up in the Registry of High Court. there can be some lapse on the part of the litigant concerned. The words sufficient cause in S. 5 may receive a 'broncophneumonia' and was required to be hospitalised. f. Appropriate conditions may be imposed while allowing an If there is a malafide attributed and established against the party concerned, then definitely even shortest delay cannot be condoned. The Court held that it cannot be presumed that a person against whom an interim injunction is operating would adopt dilatory tactics except in case of compelled circumstances or circumstances out of his control. Depreciation under Income Tax Act refers to a deduction permitted for a reduction in the real value of a tangible/i Taxpayers need to adhere to various compliance requirements every month. delay. The Gujarat High Court in its recent judgement in the case of Nandlal Namdev Otwani vs Vijay Jayprakash Ahuja(1) has held that if a party is able to show bonafide financial difficulty to challenge an impugned order, it can be considered as one of the grounds for condonation of delay in filing Appeal from Order. Copyright 2006 - 2023 Law Business Research. You can click on this link and join: https://t.me/joinchat/J_0YrBa4IBSHdpuTfQO_sA. Accordingly, he visited, the office of some Advocates, however, he was not in a financial position to afford, their legal fees and hence, lost hope of a reinstatement. Moratorium under ibc will not prevent attachment of properties of corporate debtor under pmla: Delhi High Court, Pre-Incorporation or Pre-Operative Expenses - Treatment under the Foreign Exchange Management Act, 1999, Checklist: FCPA due diligence of third-party intermediaries (USA), How-to guide: How to file a Suspicious Activity Report under the Proceeds of Crime Act 2002 (UK), How-to guide: Sales and use tax considerations in e-commerce (USA). This doctrine is an exception to the . 2 lakh that he missed out on due to his failure to file a return on account of health problems in FY 2017-18 (AY 2018-19) and has decided to file an application with the Principal Commissioner of Income Tax for permission to file his income tax return for the relevant assessment year. respective counsels. 20. The delay can be caused due to many unavoidable reasons or due to mistake. The unexpected delay is due to the government cut on our budget. The school tribunal had recorded a finding, that Respondent no.1 had in fact voluntarily resigned from the post of In-charge, Headmaster in 9.8.1995. Condonation of Delay in Filing ITR - Tax2win reasons for that delay. The CCMA, in the condonation application, requires that the referring party calculate the days the referral is late by excluding the first day (the day on which the employee was unfairly dismissed or retrenched) and include the last day (the day on which the 7.11 referral form is served on the former employer and filed with the CCMA). It is a beneficial remedy for the party who has failed to comply with the contractual obligations within the stipulated time. But for claiming the remedy for condonation of delay one has to file a petition in the Court. The Court is under an obligation to exercise discretion judiciously and, The reliance placed on behalf of the Petitioners on various decision. If the monetary limit of the claim made is more than Rs. It is submitted that the, grounds which are given are reasonable, bonafide and that no contrary material is, produced on record to show that the trauma and the sufferings as caused to the. It is within these limits that the jurisdiction, conferred on the High Courts under Art.226 to issue a writ, of certiorari can be legitimately exercised (vide Hari Vishnu, Kamath V. Ahmad Ishaque, 1955-1 SCR 1104: ((S) AIR, 1955 SC 233); Nagendra Nath Vs. Commr. [5] As a part of this argument, the defendant suggests that there was a lack of good faith because there was a condonation in that the parties resided in the same house.At the outset, we state that if the complaint survives a motion to dismiss, condonation is then an affirmative defense to be pleaded and proven by the defendant. In this context it is necessary to refer to the, observations of the Constitution Bench of the Supreme Court in the case of, Sayed Yakoob Vs. K.S.Radhakrishnan and others, (AIR 1964 Supreme, Court 477) . You should file the suit at the right time, during the limitation period. Appellant and Advocate say that they lost track of the case and did not appear before the Commission on 2 occasions in their Appeal, is this sufficient cause for condoning delay? Extension of Appeals and Applications for Sufficient Cause Thus, the Applicant has made out a case for condonation of delay of 399 days. decided on merits after hearing the parties. Controversial U.S. District Judge Aileen Cannon granted a delay for Donald Trump's aide and co-defendant Walt Nauta in a classified documents case. , it was held that what counts is not the length of the day but the sufficiency of a cause i.e. Condonation of Delay in case Appeals - Legal Services India It is a discretionary remedy and should be exercised judiciously. Condonation of Delay finds its mention in Section 5 of the Act which elaborates upon Extension of prescribed period in certain cases. within the stipulated time period. Condonation of Delay under Section 5 of Limitation Act - Legodesk Mr. Ganguly, learned advocate further submits that the petitioners, for whatever reasons might be, have been denied the right and/or opportunity of being heard in the appeal which they preferred against the judgement and order Speaking for the Court Gajendragadkar, J. observed as under:-, The question about the limits of the jurisdiction, of High Courts in issuing a writ of certiorari under Art. That on 3.4.2007 when Respondent no.1 went to attend, the duties, he was restrained by Mr.Anil Ware son of Tulshiram Ware, the, President of the Petitioner no.1, from doing so on the ground that he was, terminated from service. See you there. The Law of Limitation ensures that the case is filed within the prescribed period so as to avoid unnecessary delays and is the epitome of the maxim, Vigilantibus non dormentibus jura subvenitent. It is submitted that apart, from the explanation which is given in respect of the various ailments of, Respondent no.1's father, mother, wife and son, as also the time consumed by, Respondent no.1 in approaching the MLC, Respondent no.1 ought to have, explained the delay with appropriate accuracy and explanation ought to have been, given for the entire period, and on failure of Respondent no.1. Further, tax may be collected at source on a variety of transactions, such as the acquisition of a motor vehicle, and also TDS may be deducted on cash withdrawals. According to it, any appeal or application may be admitted after the prescribed period if the applicant/appellant is able to satisfy the Court that they had sufficient cause for not instituting the appeal/application in the prescribed period. In cases regarding non-appearance, adjournment or stay of execution of a decree, the cause must be just and adequate i.e. Condonation of delay cannot be arbitrary, there should be reasons to Copyright 2023 Enterslice Inc, USA. At this stage, learned counsel for the petitioners prays for continuation of, the ad interim reliefs granted by an order dated 12.2.2013 for a period of eight, weeks. Top 8 Supreme Court Judgments on limitation . A litigant does not stand to benefit by. The principal reliance on behalf of the Petitioners is on the. It also applies to situations where taxpayers want to file past-due income tax returns after the filing deadline has passed. Shri Basava Prabhu S. Patil, learned senior counsel appearing on behalf of the appellants, has submitted that the High Court This resulted to getting rid of people from the company. Condonation of Delay: Definition, General Principles and Procedure - NAVI The Respondents grandfather passed away in the year 2005. The MLC assured, him to take up the issue with the Petitioners and seek his reinstatement in the. Unless a party contesting the condonation of delay application is able to, show malafides on the part of the party approaching the Court in seeking, condonation of delay, it is held that as a normal rule, the delay should be, condoned. tactics but seek their remedy promptly., h. There is no presumption that delay in approaching In this. Law will not assist those who are careless of their right. non-service of notice due to change of address. However, the facts and, circumstances of each case must afford sufficient ground to, enable the Court concerned to exercise discretion for the, reason that whenever the Court exercises discretion, it has to, be exercised judiciously. Good legal article on Obstructionist proceeding in execution of decree. The Gujarat High Court in its recent judgement in the case of Nandlal Namdev Otwani vs Vijay Jayprakash Ahuja (1) has held that if a party is able to show bonafide financial difficulty to . delay must be acceptable for condoning the same. Further, any relief or claim will be granted only if the following conditions are met in addition to the ones listed above: The CBDTs circular establishes the monetary limits under which various levels of income tax authorities are authorized to handle these applications. , pointed out that if a party in a particular manner due to wrong advice given by their legal advisor, they cannot be held liable for negligence and can still be permitted to plead under Section 5 of the Limitation Act. found to be satisfactory. The period has been prescribed in Schedule 1 to the Act. The Bench of three Judges held that unless want of bona fides of such inaction or negligence as would deprive a party of the protection of Section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. Eventually, a complaint under Section 138 was instituted on 11 May 2016. It also cannot be forgotten that the Petitioners have not brought any, contrary material on record to show that all these reasons as also the documents as, presented by the Respondent no.1 to show the ill health and the medical, treatments, were false. 1] This is an application for condonation for the late filing of the review application by the applicant MTN Holdings (Pty) Ltd. approaching the MLC and only when the assurances of the MLC became fruitless, he contacted an Advocate so as to approach the Tribunal. Strike off of operational companies on non-filing of declaration for commencement of business in Form No. Condonation Delay Letter Format to Principal Commissioner of Income-tax