9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 758 - SC - Income TaxCondonation of delay - delay of 362 days - reasons for delay - Held that - As per the High Court, the said delay is not satisfactorily explained. We have, however, gone through the application for condonation of delay which was submitted before the High Court. It appears that the main cause of delay was difference of opinion between the two Officers and ultimately legal opinion was taken and it was decided to file the appeal. Having regard to the importance of the matter, we are of the opinion that the High Court should hear the appeal on merits. We, thus, set aside the impugned Order. The respondent can be compensated by award of cost. We condone the delay in filing the appeal in the High Court, subject to payment of cost of Rupees one lakh, to be paid by the appellant to the respondent within a period of four weeks. The matter is remitted back to the High Court. The High Court shall decide the appeal on merits.
Issues involved:
1. Delay in filing the appeal before the High Court. Analysis: The Supreme Court heard the appeal where the High Court had dismissed the appellant's appeal due to a delay of 362 days, which was not satisfactorily explained according to the High Court. The delay was attributed to a difference of opinion between two officers, leading to the decision to file the appeal after obtaining legal opinion. The Supreme Court reviewed the application for condonation of delay and found it reasonable, emphasizing the importance of the matter. Consequently, the Supreme Court set aside the High Court's order and directed the High Court to hear the appeal on its merits. The Supreme Court further ordered the appellant to compensate the respondent by paying a cost of Rupees one lakh within four weeks. The matter was remitted back to the High Court with a specific direction to decide the appeal on its merits. The Supreme Court disposed of the appeal in line with the above decisions and also disposed of any pending applications. In conclusion, the Supreme Court allowed the appeal, considering the reasons for the delay provided in the application for condonation and the significance of the matter at hand. The Court emphasized the need for the High Court to hear the appeal on its merits, while also imposing a cost on the appellant for the delay.
|
