2019 (1) TMI 1075 - SCH - Income Tax

Condonation of delay - eligible reasons for delay - Held that - It is a matter of record that on the identical issue raised by the appellant in respect of earlier assessment, the appeal is pending before the High Court. In these circumstances, the High Court should not have taken such a technical view of dismissing the appeal in the instant case on the ground of delay, when it has to decide the question of law between the parties in any case in respect of earlier assessment year. For this reason we set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.

Summary

The Supreme Court of India allowed the appeal, setting aside the High Court's order due to pending appeal on the same issue. The delay in filing the appeal was condoned, and the High Court was directed to decide the appeal on its merits.