2024 (8) TMI 58 - SCH - Income Tax

Delay filling SLP - Gross delay of 265 days in preferring this Special Leave Petition - as decided by HC Tribunal was right in cancelling the order made u/s 263 directing the AO to exclude interest u/s 244A granted to it on excess refund claimed through a revised return - HELD THAT - As perused the application seeking condonation of delay. We are totally dis-satisfied with the manner in which the said application has been drafted inasmuch as it gives an impression that a cyclostlyed and sterotyped form of application has been made use of to insert certain dates so as to adjust to the date of filing of the special leave petition(s). The explanation offered for the said delay is also not satisfactory nor is it sufficient in law to condone the same. Application seeking condonation is dismissed. Consequently, the Special Leave Petition is also dismissed on the ground of delay.

Summary

Issues: Gross delay in preferring Special Leave Petition, Unsatisfactory explanation for delay, Consistent filing of belated Special Leave Petitions by the Department

The Supreme Court, in a judgment delivered by Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Dipankar Datta, addressed the issue of a gross delay of 265 days in preferring a Special Leave Petition. The Court expressed dissatisfaction with the application seeking condonation of delay, noting that it appeared to be drafted in a cyclostlyed and stereotyped manner. The explanation provided for the delay was deemed unsatisfactory and insufficient in law to warrant condonation. The Court referenced a previous order where a similar delay of 484 days led to the dismissal of the application seeking condonation of delay. The Court criticized the consistent practice of the petitioner-Department in filing belated Special Leave Petitions, emphasizing the need for urgent attention to cases with merit and discouraging the habit of challenging correct orders or judgments with delayed petitions. Consequently, the Special Leave Petition in question was dismissed on the ground of delay, and all pending applications were disposed of accordingly.