2011 (12) TMI 704 - HC - Income Tax

Summary

Issues involved: Delay in filing Income Tax Appeal, jurisdiction to condone delay, compliance with Apex Court order.

Delay in filing Income Tax Appeal: The Income Tax Appeal filed by the Revenue was delayed by one day, leading to its dismissal by the High Court for failure to seek condonation of delay. The Revenue challenged this order, leading to directions from the Apex Court to file a Notice of Motion seeking condonation of delay within a specified timeframe.

Jurisdiction to condone delay: The High Court, in its initial order, dismissed the appeal on the grounds of lack of condonation of delay and stated that it had no jurisdiction to condone the delay. The Apex Court, however, allowed the Revenue to file a Notice of Motion for condonation of delay within a specified period, failing which the matter would not be considered by the High Court.

Compliance with Apex Court order: Despite the Apex Court's directions, the Revenue filed the Notice of Motion beyond the permitted timeframe. As a result, the High Court held that it could not consider the belated Notice of Motion and dismissed it accordingly. Consequently, the appeal papers were to be consigned to the record department due to the dismissal of the Notice of Motion seeking condonation of delay.