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2024 (2) TMI 411 - SCH - Income TaxCondonation of delay - delay in filing the appeal before the High Court - HELD THAT - Pursuant to our order 2024 (1) TMI 804 - SC ORDER the Commissioner of Income Tax (International Taxation-I), New Delhi has filed an affidavit clearly stating that pursuant to the impugned order of the ITAT 2016 (3) TMI 680 - ITAT DELHI a decision was taken not to file an appeal. That it was only after coming to know that in the case of M/s Vodafone South Limited, the ITAT, Bangalore Bench 2015 (1) TMI 1018 - ITAT BANGALORE had given a decision in favour of the Department that as an afterthought it was decided to file an appeal in the instant case. We do not think that the said explanation has any merit in explaining the delay in filing the appeal before the High Court and neither can it be construed to be a sufficient cause for condoning the same. In the circumstances, the High Court was justified in dismissing the appeal filed under Section 260A of the Income Tax Act on the ground of delay. We do not find any merit in the special leave petition(s) as the impugned order not call for any interference.
Issues involved: Delay in filing appeal under Section 260A of the Income Tax Act
Upon hearing the counsel, the Supreme Court noted that the Commissioner of Income Tax (International Taxation-I), New Delhi had filed an affidavit stating that the decision not to file an appeal was made after a favorable decision was issued in a similar case by the ITAT, Bangalore Bench. The Court found this explanation insufficient to justify the delay in filing the appeal before the High Court and deemed it not a sufficient cause for condoning the delay. Consequently, the High Court's decision to dismiss the appeal under Section 260A of the Income Tax Act due to the delay was upheld. The Supreme Court further stated that there was no merit in the special leave petition(s) as the impugned order did not warrant any interference. Therefore, the special leave petition(s) were dismissed, and any pending application(s) were disposed of accordingly.
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