In a recent case, the two-judge bench of the Supreme Court of India dismissed the Special Leave Petition ( SLP ) in the absence of a valid reason for the delay of 596 Days in filling SLP against Income Tax Appeal.
The SLP filed by the Commissioner of Income Tax against the impugned final judgment and order dated 26-02-2022 in ITA No. 760/2022 passed by the High Court of Judicature at Bombay in favour of Indo Amines Ltd.
The Coram comprising Justice B V Nagarathna and Justice Augustine George Masih viewed that there is a gross delay of 596 days in filing the special leave petition. It was noted that the Court in Special Leave Petition ( Civil ) Diary No.20596/2023 has dismissed the petition on merits vide order dated 02.01.2024.
The Court was not satisfied with the explanation offered seeking condonation of delay in filing the special leave petition. Following the order dated 02.01.2024 in SLP (C) D. No.20596/2023, the court dismissed the special leave petition both on delay as well as on merits.
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