Reply to condonation of delay format. 304 OF 20 23- SIKHA DEBNATH-Order dt.

Reply to condonation of delay format Condonation of delay 2. 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 Nikesh Krishna Agari is writing to request condonation of delay in filing his income tax return for the assessment year 2021-22. Select the appropriate record. The circular issued by CBDT on October 1, 2024, specifies the new monetary limit for tax refund, carry forward of loss and set-off for filing condonation of delay request as follows: Sep 23, 2023 · Application for condonation of delay in filing the application for Revision before the Hon'ble High Court Court/Sessions Court If the explanations advanced for condonation of delay are accepted to be sufficient, the Appellate Authority may condone the delay in preferring the appeal. It is a settled principle that the Government cannot demand any tax or interest without following the principles of natural justice. P4(series)] were filed on 10. The Court allowed the defendant to file the written statement on the ground of interest of justice. Apr 9, 2024 · (vii) Merits of the case are not required to be considered in condoning the delay; and (viii) Delay condonation application has to be decided on the parameters laid down for condoning the delay and condoning the delay for the reason that the conditions have been imposed, tantamounts to disregarding the statutory provision. c. Please login to post replies Apr 30, 2016 · 6. Aug 7, 2018 · Reply. 1. Accordingly, in continuation of earlier Circulars issued in this regard, with the view to prevent hardship to the assessee and in exercise of powers conferred under section 119(2)(b) of the Act, the CBDT has decided that where the application for condonation of delay in filing Form 9A and Form 10 has been filed, and the Return of Income has been filed on or before 31st March of the Jan 20, 2025 · In Indian civil litigation, the written statement is a crucial document where the defendant responds to the plaintiff's allegations. Jun 22, 2022 · “Condonation of Delay” as the name suggests is a pardon plea. Jan 31, 2024 · Step 5: As the ‘Delay in submission of ITR-V’ page loads, press, ‘Create Condonation Request’ Step 6: When the ‘Select ITR’ page appears choose the particulars record for which you would want to raise a condonation request. While considering the application for Condonation of delay, it is not the length of the delay, but cause for delay which would be paramount If the cause shown as indicated under Section 107(4) of the act, such delay deserves to be condoned irrespective of the length of the delay. 2020 and 28. Apr 29, 2013 · Appellant further mentioned in the application that delay is occurred due to the objections raised again and again by the Registry Branch of the High Court. pdf), Text File (. DEFINITION AND PURPOSE OF WRITTEN STATEMENT first appeal (fa) – 51 first appeal (fa) – 51 May 8, 2024 · Essential features, conditions and exceptions and principles of the Condonation of Delay; INTRODUCTION. He argues that the delay should be condoned in the interest of justice and deciding the case on Apr 9, 2024 · The Supreme Court elaborates on the principles governing the condonation of delay, emphasizing that the merits of the case are not a prerequisite for considering such delays. 3 days ago · condonation of delay in filing affidavit of dasti service: 259: permission to add the complainant as party respondent: 260: condonation of delay in filing proof of publication: 261: condonation of delay in filing reply affidavit: 262: condonation of delay in filing the written submission: 263: cross objection: 264: permission to appear and Oct 12, 2021 · b. The appropriate documents for which the delay is excused, as well as the fees and SRN of Form INC-28, must be filed. 1 and 1. Section 5 of the Limitation Act, 1963, is the principal provision that deals with condonation of delay. In this case, its intimation is sent by a system-generated email to the 4. This appeal is therefore dismissed. Delay in filing appeals – Manner of filing application for condonation of delay (15) The appeal must be filed in Form No. On the Select ITR page, select the record for which you want to raise a condonation request for delay in ITR-V submission and click Continue. In the reply filed to the application seeking condonation of delay by the 63. STATEMENT OF FACTS. If an assessee has received a notice in Form GST REG-23, then he should file a reply in Form GST REG-24 within seven working days from the date of service of notice in Form GST REG-23. P. Chief Commissioners of Income Tax (Tr. The Hon'ble Division Bench emphasized that delay in filing the Written statement can not be condoned in a casual manner. Nov 1, 2020 · If you are going to file an appeal, application, Revision etc but that is not in time and you are late to file the same. It is important to note that the period of limitation starts from the date of such service. We would like to show you a description here but the site won’t allow us. docx), PDF File (. Feb 1, 2024 · Condonation Letter Format: A condonation letter is a formal communication that seeks to appeal for forgiveness or leniency for a particular action or omission. The respondent is seeking to condone a 20 day delay in filing a counter affidavit in response to a writ petition filed by the petitioner. – NON-CONDONATION OF DELAY May 1, 2020 · The Doctrine of Condonation of Delay. 2 the Pr. There is no central or universal legislation governing the condonation of delay. 03. 5. After recovering, he got busy with work and forgot to file. 2 of 2010, which is an application for condonation ofto be a reasonable, satisfactory or even a proper explanation for seeking condonation of delay. Jan 13, 2025 · Form GST REG-24: Giving a reply to a show-cause notice received in Form GST REG-23. The delay shall mention the reasons with necessary Feb 10, 2016 · D. 3. We have already seen the general rule, which is to approach the court within the prescribed period of limitation. Furthermore, section 119(2)(b) of the Income Tax Act authorizes the CBDT to direct income tax authorities to grant any claim for exemption, deduction, refund, or other relief under the Income Tax Act, even if the time limit for making such a claim has passed. Form REG-24 contains the below information-Reference number and date of the Oct 7, 2021 · Procedure for condonation of delay. Find Top Lawyers, Case Manager, Consulting, Resource Centre Aug 2, 2006 · On the other hand if the Court is of the opinion that there are sufficient grounds to condone the delay and delay is condoned then the MM can condone the delay which will have the effect of the complaint as initially filed and the learned MM can the deal with the complaint in accordance with procedure contained in Section 200, Cr. We, therefore, pray that the delay in filing the appeal may be condoned. In view of the above facts, we submit that the delay was unintentional, for bona fide reasons and due to the circumstances beyond the Nov 26, 2019 · In case of delay in replying to SCN or filing of appeals, condonation of delay is to be submitted stating appropriate reason for delay and prayer for condonation. The default with the registrar of the organizations proceeds for a long time. 01. I hope this helps Attached File : 1853007 20180807102339 app for condon of delay. Feb 26, 2024 · What is Condonation of Delay in case of filing of ITR. In points 1. e. 10. please guide me to file belated itr for ay 2017- 18. Ascertain whether assesse has documentary evidence to back the reasons for delay. Sufficient Cause: Explain the reasons for the delay. Coming to the argument of learned counsel for respondent no. The Central Board of Taxes (CBDT) has the authority to issue directions to lower-level authorities under Section 119. It states Nov 18, 2024 · 1. Upon receipt of the information or clarification in Form GST REG-24 , the proper officer shall proceed to dispose of the application within a period of 30 days from the date of the receipt of such information or Apr 7, 2022 · Select the “Delay in Submission of ITR-V” option. I received an Application for condonation of delay filed by the Applicants. This should be factual and demonstrate that the delay was not due to negligence or lack of 3. Format of Application for Condonation of Delay . √ The delay beyond 30 days can be condoned on reasonable cause by CIT(A) √ There is no prescribed format for filing application of condonation of delay. The Act provides the limitation period for a suit. Feb 22, 2023 · Can anyone provide the format of condonation for delay in filing form 10B - Income Tax Leave a reply . Therefore, I am of the view that the petitioner has provided sufficient grounds for condonation of delay in filing the rejoinder/reply to the objections. Section 5 of the Indian Limitation Act[15] 2. Sep 3, 2018 · It has to be submitted via post. In fact, learned AAG, Shri Mody, fairly concedes that the show-cause notice/order was communicated to petitioner by Email and was Aug 3, 2023 · Conclusion. 2. Even if sufficient cause has been shown, the party is not entitled to the condonation of delay is question as a matter of right. Provide a Aug 30, 2024 · The application(s) seeking condonation of delay preferred before the consumer fora prior to 04. 6. Step 7: Enter a reason for your delay on the ‘Provide reason for delay’ page. 10 dated 10. 4. docx - Free download as Word Doc (. There are multiple ways in which this can be done, and every court must ascertain what grounds are acceptable to allow condonation. Jan 29, 2021 · We have already filed the appeal before CIT but we are getting the notice for ground of delay. In view of the above mentioned facts, the application filed by the Appellant for Condonation of Delay of 56 days may kindly be rejected with costs. bearing no. 2- If sufficient cause for the execution of delay is shown, then the discretion is given to the court ot condone the delay and admit the appeal. If a corporation misses the deadline for filing an application or document, it must apply to the Central Government for a delay condonation under Section 460 in order for the delayed application or document to be accepted. The Respondent filed a written statement on 23 rd September 2019 together with an IA for condonation of delay of 100 days. Even assuming but not admitting that sufficient cause can be said to be made out, the Application is liable to be dismissed as the delay Dec 12, 2022 · Contents hide 1. ) and directed to file reply to the said application. I say that I have gone through its c9ntents and in reply thereto, I have to state as under: 2. A compelling explanation of the delay is essential when seeking condonation of delay. The document is an application under Section 5 of the Indian Limitation Act to condone delay in filing an appeal. The other formalities such as indexing, page numbering, line space, paper size in making the paper book is to be strictly adhered to. Please write a application quoting net income and deductions, same way in itr 1 calculation. 5. Aug 9, 2023 · 13. parties have also filed the reply of the complaint. In this view of the matter, no fault can be filed in the impugned order rejecting the appeals as those suffered uncnondonable delay. Apr 28, 2011 · A common standard version is appendend for Kind perusal:: follow along with your adv of counsel:::: It is humbly submitted that this condonation for delay application is before this Hon’ble State Commission from a judgment dismissing for default the complaint No. Undisputeldy, the appeals [Ext. Commissioners of Income Tax (Tr. Your are not logged in . **Condonation Request with CIT (Exemptions)**: - Prepare a condonation request explaining the reasons for the delay in filing the income tax return beyond the due date. Hence, we have filed an appeal prepared and filing the same with condonation of delay. XXXXX dated XXXXX the Learned Excise & Taxation Officer cum Proper Officer of State Tax, Panipat. Dell International Services India Private Limited (Opposite Party No. delay of short duration and a stricter approach where the delay is inordinate. can u please provide. However, the Court imposed a cost of Rs. Whatever stated above is true and correct to the best my Jun 4, 2023 · Acknowledging the necessity to safeguard justice from being denied solely on technical grounds, the Indian legal system incorporates a provision known as “condonation of delay”. 50,000. 11. Provide the date of the original decree and the date of filing the application. Consumer Condonation of Delay - Free download as Word Doc (. 2020 and as such, those were filed after they suffered uncondonabe delay of more than four months. Oct 22, 2022 · In the name of ALLAH, the most beneficent, the most merciful . 1. That the delay in filing the _____ is neither intentional nor will full but due to the good and sufficient reasons shown herein above. This provision enables the extension of the prescribed period if the applicant can substantiate “sufficient cause” for the delay. ANNEXURE-A. This document is an application filed in the Court of Chief Metropolitan Magistrate in New Delhi seeking condonation of a 14 day delay in filing a complaint under Section 138 of the Negotiable Instruments Act against M/s Shree Jee Traders and others. If yes, whether an affidavit is also required to be filed. Application for condonation of delay : If the appeal is being filed after 2 months from the date of receipt of order of adjudicating authority but before expiry of one month thereafter, the appeal shall be filed with an application seeking condonation of delay which shall be duly verified. There is no provision for rejection of a written statement. a) Whether the General Index & list of documents been signed : Yes/No. Introduction 1. That the said delay which has occurred is purely technical in nature. That the delay in filing the appeal from 16. Reply. Who may file the written Statement? 2. It is advisable that the appeal in such cases is accompanied by an application for condonation of delay narrating the reasons for delay. c) Similarly, a delay of 27 days beyond the statutory appeal period was also condoned by Calcutta High Court in the case of petition [WPA NO. reasons for delay and explaining each days Oct 29, 2022 · The Court was of the opinion that the defendant’s application was not mala fide and that he had not attempted to delay the prosecution. 433/2020 (Desh Raj v Balkishan), where, in dealing with the issue of the condonation of delay in filing written statements that do not fall within the ambit of the CC Act, it was observed in paragraph 16 as under: Jun 28, 2023 · Condonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - Admittedly, the appeal was filed beyond time, however, in the peculiar set of facts and circumstances, the reason for delay prima facie, appears to be bona fide - Delay in filing of appeal before the Appellate 6. Dec 15, 2021 · Supreme Court: In a case where the NCDRC had condoned a delay for a period beyond the prescribed statutory outer limit just before the decision of the Constitution Bench on 4 March 2020 wherein it was held that the consumer fora has no power and/or jurisdiction to accept the written statement beyond the statutory period prescribed under the Act, i. Mar 11, 2024 · Draft Format For Application For Conodonation Of Delay In Filing Returns U/s 119(2)(b) [Your Name] [Your Address] [City, State, ZIP Code] [Date] To, The Commissioner of Income Tax, [City/Area Office Address] [City, State, ZIP Code] Subject: Application for Condonation of Delay under Section 119(2)(b) of the Income Tax Act, [Year/Assessment Year] Dec 14, 2021 · In our opinion, it would be artificial distinction to distinguish between applications for condonation of delay already decided before 4th March, 2020 and the applications for condonation of delay 1. Even if a delay is of a very short duration, then also such delay may not be We would like to show you a description here but the site won’t allow us. Mar 29, 2024 · ### Condonation of Delay for Filing Income Tax Return 1. It is the pleading of the defendant. Condonation of delay refers to the discretionary power of a court to extend the time period within which a party may file a suit, appeal, or application. 304 OF 20 23- SIKHA DEBNATH-Order dt. 164/2001 of the complainants on 14. 2020 i. a. The Defendant to justify the delay in filing the written statement. As we know that every assessee or taxpayer has to file their Income Tax Return within time prescribed i. The State in its reply has provided no material to show that show-cause notice/order No. 10,000/- in favour of the "Indigent & Disabled Lawyers' Fund" of the Bar Council of Delhi. 06. in condonation reque st under service request there is no way to submit condonation request. Application for condonation of delay - Free download as Word Doc (. 7. You can use this condonation of delay application format to mold it as per your situation Feb 1, 2019 · Condonation of Delay Scheme 2018 appeared on 29th December 2018 to give one last chance to the executives of the defaulting organizations who because of the reason of non-filing of financial statements and annual returns were held liable and disqualified. A subsequent decision of the Supreme Court/High Court was considered as sufficient cause for condoning delay in filing the appeal. 02. , 45 days in all, the 3-judge bench of Dr Feb 24, 2020 · 2. 21. Apart from this, there is a long delay of 131 days beyond the 60-day period provided for filing an appeal Under Section 13(1A) of the Commercial Courts Act. Dec 16, 2024 · For example, if you are applying for condonation of delay for AY 2022-23 (i. The letter may be used in various situations, such as in schools, workplaces, or any other institution where disciplinary actions have been taken against an individual. Once you move to the next page, click on the create new condonation request option. The Interlocutory Application filed by the Petitioner/Appellant/Bank is not maintainable in Law, because of the admitted fact that there is a delay of 193 days. The Ld. Amendments with respect to commercial disputes 2. New Monetary Limit for Filing Condonation of Delay . 6. 2019 to 07. Nov 26, 2019 · In case of delay in replying to SCN or filing of appeals, condonation of delay is to be submitted stating appropriate reason for delay and prayer for condonation. In Improvement Trust, Ludhiana v. explain the reasons of delay in the condonation of delay application. 5 does not prescribe any particular time limit for exercise of such discretion. so I request you to provide the sample letter for condonation of delay The application for condonation of delay alongwith review application was not moved immediately after the judgment of Hon'ble High Court rather the application was entertacircumstances there is no provision in the Administrative Tribunal Act in order to condone the delay in Review matter hence there is no question for condonation of delay in considerations and if the delay is not deliberate, it ought to be condoned. 2022 may be filed within 90 days from 01. How do I apply for condonation of delay? You need to draft an application detailing the reasons for the delay and submit it to the relevant authority along with supporting documents. 1) M/s XXXXXX Distt. The District Consumer May 25, 2020 · The doctrine of “Sufficient Cause” for time extension is the same as the condonation of delay. Ujagar Singh and others14, it has been held that while considering an application for condonation of delay no straitjacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. if court finds that the reasons are reasonable and sufficient cause is shown, then after considering the objections of the opponent, if any, the court will allow your condonation of delay application and consequently your restoration application can be heard Apr 16, 2018 · Sample letter format for requestion condo nation of delay SONDIP DUTTA PURKAYASTHA (Proprietor) (38 Points) 16 April 2018 The judgements deal with ‘condonation of delay’ that is used to describe the delay caused in bringing cases or applications to the courts. It includes an affidavit stating that the appeal papers were misplaced in the advocate's office due to an oversight by the deponent clerk. The affidavit explains that the papers were found later and the present appeal was then drafted, filed and seeks the court's This application was dismissed as there was no any application for seeking condonation of delay in filing the written statement. It is an application drafted to condone the delay in filing any Petition/ Complaint/ Written Statement/Appeal etc. Sep 16, 2022 · The applicant shall furnish the reply within a period of 7 working days from the date of the service of the notice in Form GST REG-24. Specify the duration of the delay (e. The act of the respective courts condoning the delay in filing an appeal or application is known as condonation of delay. Learn about the mandatory filing deadlines, consequences of delayed filing, and the relief provided by Section 139(8A) of the Finance Act, 2022. revision petition (rp) – 58(1)(b) Jun 15, 2024 · In multiple judgments in the GST Era, the Hon’ High Courts have held that where there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation of the delay and adjudication of the matter on merits by the Appellate Authority as the appeal is a valuable statutory right and hence, have condoned the . That the instant petition does not suffer from any latches as the delay, if any, in filing this petition is unintentional and as such, the delay which has so occasioned may be condoned. Grounds for Condonation. Aug 18, 2021 · It was also of the opinion that as the application for condonation of delay had brought out cogent reasons to explain the delay, therefore, a hyper technical view was not called for", the Court noted. Accordingly, the present application is allowed, subject to the petitioner paying costs of Rs. txt) or read online for free. In fact, learned AAG, Shri Mody, fairly concedes that the show-cause notice/order was communicated to petitioner by Email and was Condonation of delay refers to the judicial discretion to overlook the delay in filing an appeal or application. Condonation of Delay finds its mention in Section 5 of the Act which elaborates upon Extension of prescribed period in certain cases. It will be advisable that the appeal in such case is accompanied by an application for condonation of delay narrating reason for delay. 31st July/31st October under section 139(1)/139(4) of Income Tax Act, 1961. Aug 3, 2023 · Conclusion. This section allows a court to admit an National Green Tribunal Act 5. This Court is also guided by the recent decision dated 20th January, 2020 of the Supreme Court in Civil Appeal No. 1 that in the absence of an application for condonation of delay in filing the written statement, the delay could not be condoned, such argument was rejected as untenable in the case of Laxmi Narayan Sharma (supra) for the reason that proviso to Order VIII Rule 1 CPC gives ample power to the court to condone the delay and does not Gist of Reply of Respondent/Corporate Debtor: 7. before the relevant Court(s)/ Tribunal(s)/ Authorities as per the statutory obligation cast by the different Acts passed by the legislature. , The delay in filing the application is 1322 days). He had initially filed a criminal revision petition but it was objected to and he was directed to file a criminal appeal instead. Courts recognize that various factors may hinder timely submissions, and the purpose of condonation is to ensure that justice is served rather than allowing strict adherence to deadlines to result in injustice. He has to submit an application to National Faceless Appeal Centre for condonation of delay in filing of Appeal before CIT (Appeals). May 25, 2021 at 6:04 pm rohit says: do we have any format for filing condonation delay for Not filing INC-28. Aug 7, 2018 · Here is a one type of format. That the delay in filing the appeal is not intentional or malafide but the situation was beyond the control of the May 20, 2020 · 8. Aug 20, 2014 · Firstly, we have to deal with IA No. 2020 was uploaded on website of revenue. 2019 came to know about the eviction order. 1,00,000 on the defendant for the delay of the trial of the suit. PRAYER Where filing of appeal is delayed, prepare Application for Condonation of Delay . […] Feb 2, 2021 · 12. While condonation of delay is discretionary, recording of reasons is mandatory. The High Court found no merit in the writ petition and as such it dismissed the writ petition filed by the petitioner. At last if you have a refund kindly mention with AY to principal of commissioner IT or just net tax payable. The respective statutes provide for condonation of delay for suits, appeals or applications under certain circumstances. 2019 (22 days) deserves to be condone as the applicant for the first time on 07. 4. He missed the due date because he was in a severe accident and bedridden for three months, during which time his focus was on his health recovery. The concept of condoning a delay is primarily preferred to the applications and appeal and does not cover the suits. My query is whether in such as case, the appellant is required to file an application for condonation of delay. The short question which arises for our consideration is as to whether in a non-commercial ordinary civil suit, the period prescribed for filing the Jan 1, 2024 · Condonation of delay in filing appeal [Section 249(3)] • If there exists SUFFICIENT CAUSE for not filling the appeal in 30 DAYS, CIT(A) may condone the delay. Apr 7, 2017 · Condonation of delay income tax letter format Top File Download: letter to income tax officer; letter to income tax department for change in type of payment; DRAFT RESPONSE TO INCOME TAX NOTICE; letter to tax department; sample letter to income tax department requesting for temporary password for efiling; letter format to an officer Aug 14, 2023 · Any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) of the Act of 2017 cannot be accepted. National Green Tribunal Act The State in its reply has provided no material to show that show-cause notice/order No. a) Whether all the copies of documents has been filed : Yes/No b) Whether all the annexures as per list of documents are : Yes/No Sep 3, 2020 · Related Topic: PRINCIPLE GOVERNING CONDONATION OF DELAY IN FILING OF APPEAL. 2, the CBDT clarifies that for AY 2018-19 and subsequent years, as well as in point 4, it is specified that requests for condonation of delay under Section Sep 19, 2024 · The orders condoning delay must contain reasons and cannot be mechanically passed. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. the delay in filing the Appeal and therefore, are liable to be rejected. Q - What happens if the condonation request is approved? If the request for condonation of delay gets approved by the Income Tax department, you can file a late ITR without facing any penalties. Mar 13, 2024 · The appeal should be filed within three months from the date of receipt of order and in case there is a delay, an application for condonation of delay should be submitted stating the reason for delay. 2023]. First try to justify each day of delay from last day of filing appeal till date of filing appeal. Competent Authority. APPLICATION FOR DELAY CONDONATION: I, 'Nilesh Suresh Chauhan, having address as given in the cause title of the application for delay condonation, do 1. Sep 30, 2020 · It was observed that condonation of delay is a matter of discretion of the Court and the only criterion is the acceptability of explanation irrespective of the length of delay. Order VIII Rule 1 2. Feb 13, 2020 · Draft reply on 36(4) notices: Download PDF 4. Understanding these provisions is essential for law students and legal practitioners. C. Jan 10, 2022 · Such an application for condonation of delay letter format is a short letter which includes all essential points in relation with delay in IT filing. CsIT’)/ Commissioners of Income Tax (`CsIT’) to admit and deal with applications for condonation of delay in filing Form No. Interest of justice demands that the present application is allowed and the delay in filing ____ is condoned so that the matter can be adjudicated upon on its merit. The Limitation Act, 1963, of which the conception of Condonation of Delay is an element, was legislated on 5th October, 1963, which came into force on, 1st January, 1964. Panipat (Hry) -132103 (hereinafter referred to as the Appellant) is filing the present appeal against the impugned Order-in-Original in Form GST XXX issued vide Ref No. Raghunathpur Nafar Sep 6, 2023 · The delay of 10 days was also condoned by the Hon’ble High Court. In order to seek condonation of delay, one must show the “sufficient cause” of delay. Counsel for the respondent by way of his reply as well as written submission to the application filed for condonation of delay, submitted that the present application is not maintainable because Limitation Act, 1963 and Condonation of delay in filing appeal [Section 249(3)] Where the appellant has sufficient cause for not filing the appeal by the due date, CIT(A) may condone the delay. 2011 and with an appeal for the restoration and recall of the above-mentioned complaint. Jan 3, 2020 · sir, i want to file my itr for ay 17- 18 by applying condonation request as th e tds deducted was not informed to me by the deductor and my income was not taxa ble in that period. And Condonation of delay means the extension of prescribed time in certain cases subject to sufficient cause. The time limit for filing written statement 2. 3. Read the full news 2. I state that the reasons given by the Appellant for Condonation of Delay are not legal and proper and the Application is not maintainable. , the date of pronouncement of New India Assurance 2 (Supra), If no, whether application for condonation of delay is filed? 7. Jun 4, 2024 · The courts have often relied on the principles enshrined in the Limitation Act, 1963, which allows for condonation of delay if the appellant can demonstrate a bona fide reason for the delay. • It will be advisable that the appeal in such case is accompanied by an application for condonation of delay narrating reason for delay. Learned counsel for the State wrote a letter to the Respondent authority (Officer of State Govt. The doctrine of “Sufficient Cause” 2. Condonation of delay in filing appeal [Section 249(3)] Where the appellant has sufficient cause for not filling the appeal by the due date, CIT(A) may condone the delay. The assessee could not file an appeal within allowed time-limit because his books of accounts were impounded by the tax authorities. Order VIII of the Code of Civil Procedure (CPC) outlines the procedures and requirements for filing a written statement. Apr 16, 2024 · c) Case-Specific: Condonation is not guaranteed and is determined on a case-by-case basis. Condonation of delay is an exception to such limitation period. Elaborating further on condonation of delay, Court observed that Condonation of delay is not a matter of right and the applicant has to set out the case showing sufficient reasons which prevented them to come to 1. He is requesting that the delay be condoned so that he can 11. The delay was without knowing the legal provisions. pdf downloaded: 5035 Anticipating a fovourable Jun 22, 2022 · “Condonation of Delay” as the name suggests is a pardon plea. Keep calendar in front of you and check it again and again. Comments. We have come up with a Condonation Delay Letter Format to Principal Commissioner of Income-tax. Muhammad Asghar has filed a criminal appeal against an order dated 19-11-2019 in the Lahore High Court and is seeking to condone the delay in filing the appeal. b) Whether paging has been properly done. New Condonation Request. Jul 24, 2011 · hey please anybody give me format for condonation letter and is it neccesary to write condonation letter in ca letter pad with the name of ca firm printed at the top please tell me - Students Articleship Meaning Of Condonation Of Delay The condonation of delay means the extension of prescribed time in certain cases subject to sufficient cause. 2022. 2. √ The condonation application must justify the period of delay. d. interlocutory application under rule 48(2) read with rule 11 of the nclt rules, 2016, for restoration of i. g. 1 On 9 February 2017, my attorneys of record received the Directions from the above Honourable Court to submit written submissions by 28 February 2017. 1 the Pr. Feb 23, 2021 · (ii) Issue “Rejection of Condonation of Delay” Order if AAAR is not satisfied that the Appellant was prevented by sufficient cause to present the appeal within 30 days from the date of the communication of the order of the AAR or the delay period is more than 30 days. Jun 2, 2023 · Discover the process of condonation of delay for non-filing of income tax returns due to genuine hardship under Section 139(1) or (4) of the Income Tax Act. Nov 18, 2021 · Further, Supreme Court has held that a party who has not acted diligently or remains inactive is not entitled to condonation of delay. The NCDRC condoned the delay subject to the Respondent paying costs of Rs. Rule 1: Written Statement 2. Dec 17, 2021 · The claim was due to the fire that occurred at the factory of the Appellant. (a) Period of delay – (b) Reasons for delay - Verification I, < _____ >, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. d) Discretionary Decision: The decision is to grant condonation of delay is made at the discretion of relevant authorities and courts. Apr 29, 2016 · It is axiomatic that condonation of delay is a matter of discretion of the court. 1) has filed an application seeking to condone the delay in filing a written reply to a consumer complaint filed by Rajesh Pandey. Oct 7, 2024 · Condonation of Delay: Understanding the Concept. Aggrieved by the said order, the present appeal has been filed. reasons for delay and explaining each days Jan 1, 2024 · Condonation of delay in filing appeal [Section 249(3)] • If there exists SUFFICIENT CAUSE for not filling the appeal in 30 DAYS, CIT(A) may condone the delay. The length of the delay is immaterial, and the cause of the delay must be acceptable for condoning the same. In the recent past , the Honourable Supreme Court in Esha Bhattacharjee v. What is a condonation of delay? Condonation of delay is a legal mechanism to excuse delays in meeting statutory or regulatory deadlines due to valid reasons. Aug 6, 2024 · The defendant expressed willingness to deposit costs for the condonation of delay and argued that no prejudice would be caused to the plaintiff/respondent by allowing the delay to be condoned. The steps are as follows: CONDONATION OF DELAY As per the order of the Honourable Supreme Court, any appeal due for filing between 15. 35 and as per section 249(2) of the Act, within 30 days of service of notice of demand. Length of delay is no matter, acceptability of the explanation is the only criterion. Notwithstanding the above, howsoever, liberal approach is adopted in condoning the delay, existence of ‘sufficient cause’ for not filing the appeal in time, is a condition precedent for exercising the discretionary power to condone the delay. The Court said that Order 7 Rule 11 CPC provides for rejection of plaint. Feb 3, 2025 · If the Income tax department finds your reason for delay genuine enough, it might grant you a condonation of delay. Drafting of Reasons for Condonation of Delay. , 45 days in all, the 3-judge bench of Dr Condonation of delay in filing appeal [Section 249(3)] Where the appellant has sufficient cause for not filing the appeal by the due date, CIT(A) may condone the delay. Include details such as any unforeseen circumstances or valid reasons that led to the delay. 9A/10/10B/lOBB for Assessment Year 2018-19 and subsequent assessment years where there is a delay of upto 365 days. May 12, 2022 · Section 5 of the Limitation Act, 1963 deals with the doctrine of condonation of delay, as the name suggests condonation can be termed as an implied pardon of an offense by treating the offender as if it had not been committed. What is a Written Statement? About. , FY 2021-22), the application must be filed by the end of AY 2025-26. doc / . Proof of sufficient cause is a condition precedent in the exercise of We would like to show you a description here but the site won’t allow us. Condonation of delay is a matter of discretion of the Court and S. A court can grant condonation of delay as per the provisions of the Limitation Act, 1963, if it is proved that the delay was caused due to a rational reason under unavoidable circumstances. On the other hand if condoning the delay being denied it would seriously undermine the cause of justice, resulting into miscarriage of justice for the complainants. The delay in the delivery of the Applicant’s written submissions occurred under the following circumstances: 6. There is no explanation worth the name contained in the condonation of delay application, beyond the usual file-pushing and administrative exigency. Created Date: 7/16/2019 10:58:32 AM condonation of delay 138 (1). The ruling is likely to help taxpayers who were not able to file the appeal within the prescribed limit due to genuine reasons, in obtaining condonation from the appellate authority. : Yes/No 8. You have to file an application for no power to condone the delay beyond the time prescribed under the DHC Rules. Section 5 of the Limitation Act, 1963, plays a crucial role here, as it grants courts the discretion to condone delays if "sufficient cause" is shown. When any application, appeal, Revision etc are time barred and you want that your such application, appeal, Revision should not be dismissed, you can file an application for condonation of delay along with that application, appeal, Revision. A written statement ordinarily means a reply to the plaint filed by the plaintiff. Classification of Goods/Services 1 Condonation of Delay 1 Cross Charge 2 Detention of Goods 1 E-Invoice 1 E-way Bill Draft Reply 9 Fake Invoice 1 General Penalty (Section-125) 1 GTA 1 ISD 1 ITC Draft Reply 19 LIQUIDATED DAMAGES 1 Master Reply on Key Issues 1 Mismatch of Invoices 1 Mismatch Place of Supply 2 Non-existance of Suppliers 1 Non aforesaid complaint is filed alongwith the delay condonation application as the complaint is barred by limitation. It is a remedy provided to a person if he fails to approach the court/respective authority within the time limit prescribed under the law. It is the discretionary power of the First Appellate Authority (FAA) whether to admit the appeal or not after condoning the delay. xx/20xx for impleadment and condonation of delay in filing the present application. skqdj jcrca qkhye jdquni wtr wua hnt qhr skhj aftqfq jpay ekjudr yspxmza mpyfh vinfn