The case revolves around an assessment order dated 30.05.2023, filed on 30.09.2023, falling under the statutory limitation of four months. This period includes a provision for condonation of one month if reasonable grounds are stated in the condonation application.
The petitioner’s counsel Rahul Bansal, Advocate and Kashish Kumar Gupta, Advocate argued that despite mentioning reasonable grounds for the delay of one month, the appellate authority rejected their application, citing the expiration of the limitation period.
Sharan Sethi, Addl.A.G. Haryana represented the revenue.
Upon thorough examination, the Bench of Justice Sanjeev Prakash Sharma and Justice Sudeepti Sharma noted that the appeal’s submission on 30.09.2023, concerning an order from 30.05.2023, fell within the four-month limit as per the General Clauses Act. Furthermore, the petitioner provided additional justifications for the delay, warranting condonation within the appellate authority’s powers.
It was observed that, “We have carefully noticed that the period of four months has to be calculated in terms of the General Clauses Act. Once the appeal has been submitted on 30.09.2023 in the order passed on 30.05.2023, if calculated mathematically it would be less than four months.”
It was noted that, “The petitioner has also given out other reasons for not filing the appeal within the period of three months. In the opinion of this Court the delay ought to have been condoned, which was within the powers of the appellate authority upto one month.”
Consequently, the Punjab and Haryana High Court allowed the petition and remanded the case back to the appellate authority for a reconsideration of the appeal, especially since the petitioner had already made the required pre-deposit.
The court directed the parties to appear before the appellate authority with a copy of the court order and granted the petitioner the option to seek interim protection if needed.
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