Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Condonation of delay in review application; Covid limitation exclusion limited and inordinate delay with lack of bona fide led to dismissal</h1> Addresses condonation of delay and review jurisdiction, clarifying that a liberal but not unfettered approach applies; the Tribunal distinguished ... Condonation of delay - limitation - liberal but not unfettered approach to condonation - review jurisdiction - error apparent on the face of the record - discovery of new and important matter or evidence - for any other sufficient reason - Tribunal passed the order without proper appreciation of facts and reasons stated by the appellant for the delay. The ground has been raised without realizing the pleadings to the application of CoD and blame has been put to this Tribunal for non-application of mind. HELD THAT:- The distinction between the inordinate delay and delay of short duration of few days has also been made which in the present case is of more than a year because exclusion of the period out of Covid-19 was for those litigants whose limitation was to expire during the period of Covid-19 and not for the benefit of those defaulters who failed to file appeal within a period of limitation expired prior to Covid-19. The grounds urged in the Review Application were not taken in the application of the CoD and perusal of the paras quoted above does not explain any reason of delay after getting certified copy of the order which was admittedly and as per the fairly statement of the Ld. Counsel for the Review Applicant obtained in the month of November, 2019 itself. Looking to the facts of this case and the manner the application was filed, it was sufficient to record absolute negligence on the part of the appellant in taking up the remedy, rather, there was lack of bona fide even for filing of the application for CoD. Looking to the aforesaid and limited jurisdiction of this Tribunal while deciding the Review Application, we do not find a case is made out within the framework of the law laid down by the Apex Court in the case of Govt. of NCT of Delhi versus K.L. Rathi Steels Limited [2023 (3) TMI 1503 - SUPREME COURT] and in the case of Parsion Devi & Ors. [1997 (10) TMI 369 - SUPREME COURT] so as to allow the Review Application. Review Application is accordingly dismissed. Issues: Whether the Review Application filed by the appellant against the Tribunal's order dated 07.02.2024 (dismissing the application for condonation of delay) should be allowed.Analysis: The Review Application was evaluated in light of the limited grounds for review under Order XLVII Rule 1 CPC (discovery of new matter/evidence, mistake or error apparent on the face of the record, or any other sufficient reason). The Tribunal found that the Review Applicant sought to raise new factual pleas not advanced in the original condonation application; those facts were within the applicant's knowledge before the impugned order and therefore do not qualify as newly discovered matter. The condonation application itself did not explain the unexplained period after obtaining certified copy of the High Court order (obtained November 2019) and merely invoking engagement of counsel in February 2020 and the COVID-19 pandemic did not account for delay of over a year; the Tribunal correctly distinguished the limited COVID-19 exclusion for deadlines expiring during the pandemic from cases where limitation had already expired prior to the pandemic. Authorities on the scope of review (including the limits of Order XLVII Rule 1 CPC and the requirement of an error apparent) support restricting review to patent errors or truly new evidence rather than re-agitation of merits or re-pleading; the Review Application attempted to make a new case for condonation rather than pointing to any mistake apparent on the face of the record or newly discovered material.Conclusion: The Review Application is dismissed. The decision is in favour of the Respondent.

        Topics

        ActsIncome Tax
        No Records Found