2024 (2) TMI 1202 - SCH - Income Tax

Delay in filling appeal before SC - Denial of claim for benefit of Section 10(38) of the Act and denial of an opportunity to cross examine the entry providers by revenue - substantial question of law or facts - as decided by HC 2023 (2) TMI 392 - ORISSA HIGH COURT ITAT was justified in accepting the plea of the Assessee that the failure to adhere the principles of natural justice went to the root of the matter. Also, the CBDT circular that permitted to the Assessee to file revised returns if he omitted to make a claim was also not noticed by the AO. HELD THAT - There is gross delay of 272 days in filing the special leave petition. The explanation offered is not sufficient in law to condone the delay. Hence, the application seeking condonation of delay is dismissed. Consequently, the special leave petition is also dismissed keeping open the question of law, if any. Pending application(s) stand disposed of.

Summary

The Supreme Court dismissed a special leave petition due to a gross delay of 272 days in filing it. The application seeking condonation of delay was also dismissed. The question of law remains open, and pending applications were disposed of.