Condonation of delay in filing an application for special leave ...

Condonation of 480-day delay in tax case appeal due to bona fide belief, diligent pursuit prioritizing substantial justice.

Case Laws Income Tax

August 16, 2024

Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought condonation of a 480-day delay in challenging a Magistrate's order dismissing a complaint u/ss 277 and 277A of the Income Tax Act and acquitting the accused. The delay arose due to the applicant's bona fide belief that the remedy against the impugned order was through a revision before the Sessions Court. Once objections were raised, the applicant promptly filed an appeal before the High Court, even while the revision was pending. The court held that the applicant had disclosed sufficient cause for the delay, considering the bona fide belief, diligent prosecution, and the fact that the complaint was dismissed solely due to non-appearance, not on merits. The court took a pragmatic view, prioritizing substantial justice over technicalities, and condoned the delay.

View Source

← Previous Next →

Condonation of delay in filing an application for special leave ...

Condonation of 480-day delay in tax case appeal due to bona fide belief, diligent pursuit prioritizing substantial justice.

Case Laws Income Tax

August 16, 2024

You may also like:

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

The High Court considered a Civil Miscellaneous Petition seeking condonation of a delay of 891 days in filing an appeal. Emphasizing the legal maxim "interest...

The case pertains to a delay of two days in filing the Return of Income and Form 10-IC due to technical difficulties on the Income Tax Portal. The Chartered Accountant...

The Tribunal examined the maintainability of an application for initiating the Corporate Insolvency Resolution Process (CIRP) u/s 7 of the Insolvency and Bankruptcy Code...

Condonation of delay - delay of 280 days - sufficient cause - The Tribunal noted that the delay was due to the callous and lackadaisical approach of the appellant in not...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

Condonation of Delay Scheme, 2018 - On day extension for compliance.

Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he...

Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before...

Condonation of delay - Inordinate delay of 439 days - it is the adequacy of the explanation that matters and not the length of delay - condonation denied - AT

Condonation of delay - Delay of 1234 days - Non delivery of order - While a vigilant only gets leniency for condonation of delay, an indolent fails to get such consideration - AT

Penalty u/s 271B was levied on the assessee for failure to get accounts audited despite turnover exceeding prescribed limit u/s 44AB. The Assessing Officer relied solely...

Quick Updates: