SC Condones Delay of 707 Days in Income Tax Refiling, Directs Delhi HC to Consider Appeal on Merits [Read Order]
![SC Condones Delay of 707 Days in Income Tax Refiling, Directs Delhi HC to Consider Appeal on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SC-Condones-Delay-SC-Condones-Delay-Condones-Delay-of-707-Days-in-Income-Tax-Refiling-Delhi-HC-Delhi-High-Court-taxscan.jpg "SC Condones Delay of 707 Days in Income Tax Refiling, Directs Delhi HC to Consider Appeal on Merits [Read Order]")
The Supreme Court (SC) of India condoned a delay of 707 days in income tax refiling and directed the Delhi High Court (HC) to consider appeal on merits. The appellant/Revenue is aggrieved by the order passed by the Division Bench of the Delhi High Court dismissing the appeals (ITA Nos.469/2016 and 806/2016) on the ground of delay of 707 days in refiling. The counsel for the...
The Supreme Court (SC) of India condoned a delay of 707 days in income tax refiling and directed the Delhi High Court (HC) to consider appeal on merits.
The appellant/Revenue is aggrieved by the order passed by the Division Bench of the Delhi High Court dismissing the appeals (ITA Nos.469/2016 and 806/2016) on the ground of delay of 707 days in refiling.
The counsel for the appellant(s) submitted that there was no delay in the filing of the appeals before the High Court but there was delay in refiling. The High Court could have condoned the said delay in refiling but has instead dismissed the appeals. Consequently, the appellant/Revenue has been prejudiced in not getting its appeals heard on merits and that the appellant(s) has a good case on merits.
Therefore, the impugned order may be set aside and the matter may be remanded to the High Court by condoning the delay in refiling and for consideration of the appeals on merits. As already noted, there is no representation on behalf of the respondent(s), although served.
A Two-Judge Bench comprising Justices BV Nagarathna and Ujjal Bhuyan observed that “Having heard counsel for the appellant(s) and on perusal of the material on record, including the impugned order, we find that the delay of 707 days has occurred in refiling and not in filing of the appeals. Therefore, in our view, the High Court ought to have condoned the said delay in refiling and heard the appeals on merits rather than dismissing the same without hearing on merits.”
“In order to give an opportunity to the appellant(s) herein as well as the respondent(s) to seek hearing of the appeals on merits, the impugned order is set aside, the matter is remanded to the High Court while condoning the said delay of 707 days in refiling the appeals” the Bench concluded.
To Read the full text of the Order CLICK HERE
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