The Supreme Court has taken significant action to rectify an issue concerning the delay in appeals that were previously dismissed by the Income Tax Appellate Tribunal (ITAT) and the Delhi High Court. The ITAT had rejected these appeals primarily due to a delay of 246 days, and the absence of any acceptable justification for condoning this delay.
Upon careful consideration of the case’s timeline, the Supreme Court observed that the order issued by the Commissioner of Income Tax (Appeals) on 21.02.2013 had only been communicated to the appellant on 18.12.2013. The appellant promptly obtained a certified copy of this order on 30.12.2013 and subsequently filed an appeal on 06.01.2014.
Recognizing the circumstances surrounding the case, the bench of Justice Pamidighantam Sri Narasimha and Justice Aravind Kumar deemed it fitting to condone the delay in filing the appeal. Considering the substantial amount involved in these appeals, the Court decided it necessary to grant the appellant an opportunity to contest them before the Tribunal.
As a result, the Supreme Court set aside the order issued by the ITAT on 16.02.2018, as well as the decisions of the High Court dated 06.08.2018 and 01082018. Consequently, the matters have been reinstated and transferred back to the Income Tax Appellate Tribunal for a thorough reconsideration of their merits. However, this restoration is contingent on the appellant paying a cost of Rs. 25,000 to the respondent. This significant decision rectifies the previous dismissal, ensuring a fair chance for the appellant to present their case and be heard on the merits of the appeals.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
