Orissa High Court Excuses 15-Day Delay in Filing Appeal Over Limitation Miscalculation [Read Order]
“The explanation offered is plausible and shows sufficient cause,” the court observed while allowing the application under Section 260A of the Income Tax Act, 1961
Orissa High Court
Orissa High Court
The Orissa High Court has condoned a 15-day delay in filing an income tax appeal caused by an inadvertent miscalculation of the limitation period by tax authorities. The order, dated July 29, 2025, came in response to an application by the Principal Commissioner of Income Tax-1, Sambalpur, challenging an ITAT order from October 2023 in the case of assessee Jay Kishore Choubey.
The tax department, represented by Senior Standing Counsel Subash Chandra Mohanty, explained that while the ITAT order was received in Asansol on November 20, 2023, it reached the Sambalpur office only on December 14, 2023. The appeal deadline was initially calculated as March 19, 2024, but due to an error in computing the limitation period, the filing was completed on April 2, 2024 – resulting in a 15-day delay. Respondent Choubey’s counsel, Kajal Sahoo, opposed the condonation, arguing no substantial question of law existed and the department failed to provide a plausible explanation.
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A bench comprising Chief Justice Harish Tandon and Justice M.S. Raman found the department’s explanation reasonable, noting the administrative transfer of documents between offices contributed to the miscalculation. The court referenced established judicial principles that technicalities should not override substantive justice when delays are minimal and adequately explained.
“The explanation offered is plausible and shows sufficient cause,” the court observed while allowing the application under Section 260A of the IncomeTax Act, 1961. The judges clarified that their decision only addressed the delay condonation, not the appeal’s merits, which will be heard separately.
In conclusion, the delay in filing the instant Income Tax Appeal was condoned. Matter Will be again listed on 12th August as Fresh Admission.
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