The Supreme Court issued notice for hearing in a challenge on condonation of 987 days delay in filing Income Tax appeal. The challenge arose out of the impugned final judgment and order passed by the High Court of Andhra Pradesh.
Mr. Sahil Bhalaik and Mr. Tushar Giri appeared for the petitioner and Mr. Siddharth and Anil Khanna appeared for the respondent.
The petitioner K V Sai before the High Court Challenged the order passed by the 4th respondent rejecting the appeal filed by the petitioner challenging the Assessment Order dated 30.09.2020 for the period 2014-15 (from October 2014) to 2016-17 passed by the 1st respondent on the ground that the delay in filing appeal was beyond the condonable period.
The delay is admittedly 987 days, of-course the reason shown by the petitioner is that the impugned Assessment Order was passed on 30.09.2020 i.e., during the Covid period and the staff who received the order had not promptly placed before the petitioner to go for appeal against the said order. The Assessment Order dated 30.09.2020 was indeed passed during the COVID-19 pandemic phase. However, that alone cannot be a ground to overcome the huge delay of 987 days.
The High Court allowed the petition and the delay in filing the appeal was condoned on the condition that the petitioner deposit Rs.5,000/- with the High Court Legal Services Committee and also deposit 75% of the disputed tax less the amount if any already deposited by him, within two (2) weeks.
The two-judge bench of Justice Abhay S Oka and Justice Ujjal Bhuyan issued notice returnable on 01.03.2024. Further held that In the meantime, there shall be a stay of the operation of the impugned order.
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