2024 (7) TMI 975 - SCH - Income Tax

Delay of 202 days in preferring the SLP - Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge/Default - HC 2023 (8) TMI 1373 - DELHI HIGH COURT decided that it is not clear whether the AO intended to levy a penalty on the respondent/assessee for concealment of particulars of his income, or furnishing inaccurate particulars. This issue is covered against the appellant/revenue HELD THAT - As perused the application seeking condonation of delay, noted from the memorandum of special leave petition that the affidavit verifying special leave petition is dated 22.05.2024 and the special leave petition has been filed on 05.06.2024. However, what is stated in the application seeking condonation of delay is otherwise. The explanation offered for the said delay is also not satisfactory and neither is it sufficient in law to condone the same. In the circumstances, the application seeking condonation is dismissed. Consequently, the Special Leave Petition is also dismissed on the ground of delay.

Summary

Issues:
1. Delay of 202 days in preferring the Special Leave Petition.

Analysis:
The Supreme Court, comprising Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice Dipankar Datta, addressed the issue of a significant delay of 202 days in filing the Special Leave Petition. The Court noted discrepancies in the dates mentioned in the affidavit verifying the petition and the actual filing date. Despite an application for condonation of delay, the Court found the explanation unsatisfactory and insufficient in legal terms to warrant condonation.

As a result of the unsatisfactory explanation for the delay, the Court dismissed the application seeking condonation of delay. Subsequently, the Special Leave Petition itself was dismissed on the grounds of the substantial delay. The Court's decision to dismiss the petition was based on the failure to provide a satisfactory and legally sufficient explanation for the delay.

The judgment concluded by stating that any pending application(s) would be disposed of in light of the dismissal of the Special Leave Petition. The Court's decision to dismiss both the application seeking condonation and the Special Leave Petition itself underscores the importance of adhering to procedural timelines and providing adequate justifications for any delays in legal proceedings.