2013 (7) TMI 422 - SC - Income Tax

Condonation of delay - High Court rejected appeal - Held that - High Court ought not to have been too technical in rejecting the Notice of Motion filed by the Revenue, since the Revenue could not obtain the certified copy of the order passed by this Court well within time - Delay condoned - Decided in favour of Revenue.

Summary

Issues:
1. Delay in filing appeal by Revenue.
2. Rejection of appeal by High Court.
3. Condonation of delay by Supreme Court.
4. Directions to High Court for further proceedings.

Analysis:

1. Delay in filing appeal by Revenue:
The Revenue filed an appeal against the order of the Income Tax Appellate Tribunal, but there was a delay of one day in filing the appeal. Subsequently, the High Court dismissed the appeal due to this delay.

2. Rejection of appeal by High Court:
The Revenue approached the Supreme Court against the High Court's decision to dismiss the appeal. The Supreme Court had earlier directed the Revenue to file a Notice of Motion within eight weeks, but the Revenue filed it after a delay of 24 days. Due to this delay, the High Court once again rejected the appeal.

3. Condonation of delay by Supreme Court:
The Supreme Court noted that the High Court was too technical in rejecting the Notice of Motion filed by the Revenue. Considering that the Revenue faced difficulties in obtaining a certified copy of the Supreme Court's order on time, the Supreme Court decided to condone the delay of 26 days in filing the Notice of Motion.

4. Directions to High Court for further proceedings:
The Supreme Court directed the High Court to proceed with the Income Tax Appeal on its merits after providing an opportunity for both parties to present their case. The Civil Appeal was disposed of accordingly, with no costs imposed.

In conclusion, the Supreme Court intervened to address the delay in filing the appeal by the Revenue, condoning the delay and instructing the High Court to proceed with the appeal on its merits. The judgment emphasizes the importance of substance over technicalities in legal proceedings.