High Court's Inherent Jurisdiction to Condone Appeal Delays Under Income-tax Act

The Supreme Court held that the High Court has the inherent jurisdiction to condone delays in filing appeals under section 260A of the Income-tax Act, 1961, despite the subsequent insertion of sub-section (2A) granting explicit authority. The Court therefore condoned a fourteen-day delay in filing the appeal and directed the High Court to proceed with the appeal on its merits. The civil appeal was disposed of, and any pending applications were resolved accordingly.

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Issues: Delay in filing appeal under section 260A of the Income-tax Act, 1961

In this judgment, the Supreme Court heard the parties' counsels and reviewed the High Court's decision regarding the delay in filing an appeal under section 260A of the Income-tax Act, 1961. The High Court had refused to condone a fourteen-day delay in filing the appeal, citing a lack of power to do so. However, the Supreme Court noted that subsequently, sub-section (2A) of section 260A was inserted, granting the High Court the authority to condone such delays. The Supreme Court opined that the High Court inherently possesses the jurisdiction to condone such delays, regardless of the insertion of sub-section (2A). Consequently, the Supreme Court decided to condone the fourteen-day delay and instructed the High Court to proceed with the appeal on its merits as per the law. The civil appeal was then disposed of accordingly, and any pending applications were also resolved.

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