Delay of 339 Days in Filing SLP against Income Tax Appeal: Supreme Court Refuses to Condone Delay in Absence of Satisfactory Explanation [Read Order]

The Supreme Court Refused to condone the delay of 339 days in filing a Special Leave Petition (SLP)against the order passed by the Gujarat High Court concerning an Income Tax Appeal. The Two judge bench refused to condone the delay in the absence of a satisfactory explanation

The Director of Income Tax filed an SLP against Mayaben Satish Patel, the respondent.                             

A two-judge bench of Justice B V Nagarathna and Justice Ujjal Bhuyan observed that “There is a gross delay of 339 days in filing the Special Leave Petition. Moreover, the issues that arise in this case are covered by the judgment of this Court in Union of India & Anr. vs. M/s. Ganpati Dealcom Pvt. Ltd. (2023).

In the circumstances, the Court dismissed the Special Leave Petition both on the grounds of delay as well as on merits.

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