Delay of 781 days in filing Appeal against Assessment Order due to Covid Pandemic: SC stays Order of AP HC
SC stayed the application of the order passed by the Andhra Pradesh High Court in the matter regarding the Delay of 781 days in filing appeal against Assessment order due to Covid pandemic
filing Appeal – Assessment Order – Covid Pandemic – SC – supreme court – andhra pradesh high court – taxscan
filing Appeal – Assessment Order – Covid Pandemic – SC – supreme court – andhra pradesh high court – taxscan
The Supreme Court stayed the application of the order passed by the Andhra Pradesh High Court in the matter regarding the Delay of 781 days in filing appeal against Assessment order due to Covid pandemic.
The counsel for the petitioner submitted before the High Court that though initially argued that the copy of the order which was served on his office was received by some of the staff and as it was during Covid period, the recipient of the copy of the order has not promptly placed before the petitioner to prefer an appeal immediately, however, admitted that there are some laches in preferring the appeal in time which caused the delay of 781 days.
A Division Bench of the High Court noted that “This writ petition is allowed and the impugned order dated 09.08.2023 passed by the 4th respondent is set aside and the delay in filing the appeal is condoned on condition of petitioner depositing Rs.5,000/- with the High Court Legal Services Committee and also make a deposit of 75% of the disputed tax less the amount if any already deposited by him, within two (2) weeks from the date of receipt of copy of this order, upon which, the 4th respondent shall admit the appeal and dispose of the same in accordance with governing law and rules expeditiously.”
A Two-Judge Bench comprising Justice Pamidighantam Sri Narasimha and Justice Aravind Kumar observed that “It is stated by the counsel for the petitioners that three orders were passed by the High Court on 06.09.2023, one of which is challenged before us. As against other orders special leave petition(s) have been filed. We are informed that today another Bench of this Court issued notice in the Special Leave Petition(s) and stayed the operation of the impugned order.”
“On the statement of the learned counsel, we issue notice on the application seeking condonation of delay as well as on the Special Leave Petition and stay the operation of the impugned order” the Court noted
To Read the full text of the Order CLICK HERE
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