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2024 (8) TMI 58 - SCH - Income Tax


Issues: Gross delay in preferring Special Leave Petition, Unsatisfactory explanation for delay, Consistent filing of belated Special Leave Petitions by the Department

The Supreme Court, in a judgment delivered by Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Dipankar Datta, addressed the issue of a gross delay of 265 days in preferring a Special Leave Petition. The Court expressed dissatisfaction with the application seeking condonation of delay, noting that it appeared to be drafted in a cyclostlyed and stereotyped manner. The explanation provided for the delay was deemed unsatisfactory and insufficient in law to warrant condonation. The Court referenced a previous order where a similar delay of 484 days led to the dismissal of the application seeking condonation of delay. The Court criticized the consistent practice of the petitioner-Department in filing belated Special Leave Petitions, emphasizing the need for urgent attention to cases with merit and discouraging the habit of challenging correct orders or judgments with delayed petitions. Consequently, the Special Leave Petition in question was dismissed on the ground of delay, and all pending applications were disposed of accordingly.

 

 

 

 

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