The HC condoned a 597-day delay in filing an appeal under ...

Delay of 597 Days in Filing Appeal Under Section 246A Condoned When Order Sent to Inactive Email Address

March 20, 2025

Case Laws Income Tax HC

The HC condoned a 597-day delay in filing an appeal under Section 246A. The appellant claimed they did not receive communication of the order as it was sent to an inactive email address, and filed the appeal promptly upon discovering the order. The Court noted that the revenue department did not file any counter-affidavit to contest the appellant's explanation. Following the Supreme Court's precedent in Vidya Shankar Jaiswal, which mandates a justice-oriented approach to condonation applications, the HC condoned the delay subject to payment of Rs. 5,000/- costs to the High Court Legal Services Committee within 15 days.

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The HC condoned a 597-day delay in filing an appeal under ...

Delay of 597 Days in Filing Appeal Under Section 246A Condoned When Order Sent to Inactive Email Address

March 20, 2025

Case Laws Income Tax HC

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