2017 (5) TMI 436 - SC - Income Tax

Powers of High court for condonation of delay - Held that - Sub-section (2A) of section 260A of the Act was inserted which empowers the High Court to condone the delay. The question whether insertion of sub-section (2A) is prospective or retrospective need not be gone into in the present case, as in our considered opinion, the High Court has inherent jurisdiction to condone such delay of fourteen days. We, therefore, condone the delay of fourteen days and direct the High Court to decide the appeal on merits in accordance with law.

Summary

Issues: Delay in filing appeal under section 260A of the Income-tax Act, 1961

In this judgment, the Supreme Court heard the parties' counsels and reviewed the High Court's decision regarding the delay in filing an appeal under section 260A of the Income-tax Act, 1961. The High Court had refused to condone a fourteen-day delay in filing the appeal, citing a lack of power to do so. However, the Supreme Court noted that subsequently, sub-section (2A) of section 260A was inserted, granting the High Court the authority to condone such delays. The Supreme Court opined that the High Court inherently possesses the jurisdiction to condone such delays, regardless of the insertion of sub-section (2A). Consequently, the Supreme Court decided to condone the fourteen-day delay and instructed the High Court to proceed with the appeal on its merits as per the law. The civil appeal was then disposed of accordingly, and any pending applications were also resolved.