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2023 (1) TMI 275 - HC - Income TaxCondonation of delay - delay of 1018 days in preferring the Tax Appeal - As averred that the time period coincided with the unprecedented situation of Covid-19 pandemic where the affairs in the society virtually at stand-still. It was stated that the Supreme Court by order 2022 (1) TMI 385 - SC ORDER excluded the period from 15.3.2020 to 28.2.2022 in reckoning the limitation which may have been prescribed under any general or special law - HELD THAT - There is no gainsaying that the applicant Revenue was pursuing bona fide a remedy. The delay occurred for that reasons and due to the pendamic period which were beyond the control of the applicant. Exclusion of the time as directed by the supreme court is also required to be taken into consideration. For the above reasons, it could be said that sufficient cause is made out. Therefore, delay is condoned. Application is allowed. Rule is made absolute.
Issues:
Delay in preferring Tax Appeal Analysis: The judgment pertains to an application filed by the Revenue seeking condonation of a 1018-day delay in filing a Tax Appeal against the Income Tax Appellate Tribunal's order dated 6.12.2016 for Assessment Year 2008-2009. The delay was attributed to various legal proceedings, including a review application and a subsequent Special Civil Application, which culminated in the department filing a substantive appeal under Section 260A of the Income Tax Act. The Principal Chief Commissioner of Income Tax, Gujarat, approved the Tax Appeal filing on 3.2.2022, and due to the unprecedented Covid-19 pandemic situation, the delay was explained, citing the Supreme Court's order excluding the period from 15.3.2020 to 28.2.2022 for limitation computation. The court acknowledged the bona fide pursuit of the remedy by the Revenue, considering the circumstances beyond their control and the Supreme Court's directive, ultimately condoning the delay and allowing the application. In the detailed analysis, the judgment outlines the timeline of events leading to the delay, including the receipt of the Tribunal's order on 31.3.2017, the review application filed on 19.4.2017, and subsequent legal proceedings up to the filing of the present application. The court highlighted the grounds for the delay, emphasizing the department's adherence to the legal process and the impact of the pandemic on the timely filing of the appeal. The court recognized the significance of the Supreme Court's order in excluding the pandemic period for limitation purposes, underscoring the exceptional circumstances contributing to the delay. Furthermore, the judgment underscored the Revenue's diligence in pursuing the appeal and the justifiability of the delay, ultimately leading to the condonation of the delay and the allowance of the application. Overall, the judgment delves into the procedural history of the case, the reasons for the delay, and the legal considerations, culminating in the court's decision to condone the delay in filing the Tax Appeal. The analysis underscores the exceptional circumstances surrounding the delay, the department's bona fide pursuit of the remedy, and the impact of the pandemic on the timely filing of the appeal, leading to the court's favorable ruling in allowing the application and making the rule absolute.
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