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2018 (12) TMI 1333 - HC - Income TaxCondonation of delay - miscellaneous application for rectification of certain apparent mistakes - Held that - On a perusal of the averments made in the memorandum of application, it emerges that subsequent to the passing of the impugned order, the applicant had moved a miscellaneous application for rectification and it was only after such application came to be disposed of, that the applicant has filed the present appeal. It is in these circumstances that a delay of 276 days has occasioned in preferring the tax appeal. Having regard to the submissions advanced by the learned advocates for the respective parties and considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained.
Issues: Condonation of Delay in Filing Tax Appeal
Analysis: The judgment pertains to an application under section 5 of the Limitation Act, 1963 seeking condonation of a 276-day delay in filing a tax appeal challenging an order passed by the Income Tax Appellate Tribunal. The applicant's advocate argued that the delay occurred due to filing a miscellaneous application for rectification of mistakes, which was rejected before filing the appeal. It was emphasized that there was no deliberate negligence or abandonment of the cause by the applicant. On the other hand, the respondent's counsel contended that the reasons provided did not establish sufficient cause for the delay. The court carefully considered the submissions from both parties. It noted that the delay was a result of filing a miscellaneous application for rectification before initiating the appeal process. After reviewing the application and arguments presented, the court concluded that the delay had been adequately explained. Consequently, the court allowed the application, condoning the delay in filing the tax appeal. The judgment made the rule absolute with no order as to costs, indicating a favorable decision for the applicant in this matter.
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