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of <h1>Supreme Court allows appeal delay due to health reasons, emphasizes legitimate delays in legal proceedings</h1> <h3>AAKASH LAVLESH LEISURE PVT. LTD. Versus INCOME TAX OFFICER 9 (1) (1)</h3> AAKASH LAVLESH LEISURE PVT. LTD. Versus INCOME TAX OFFICER 9 (1) (1) - TMI Issues: Delay in filing appeals under Section 260A of the Income Tax ActIn this case, the primary issue involved was the condonation of a 224-day delay in filing appeals under Section 260A of the Income Tax Act. The appellant had filed appeals against an order of the High Court dated 05.07.2018, which refused to accept the explanation provided for the delay. The appellant cited the health issues and subsequent demise of the Ex-Chairman and Shareholder of the company as the reason for the delay. The High Court rejected this explanation, leading to the appeal before the Supreme Court.The appellant's explanation for the delay centered around the health ailments and eventual demise of the Ex-Chairman and Shareholder of the company. The appellant argued that due to the ill-health of the deceased, they had to take over the tax matters of the company, which required time to understand and address. The appellant received notices from the Assessing Officer following the Tribunal's decision, which further delayed the process. However, the High Court did not accept this explanation and refused to condone the delay.Upon hearing the arguments from both parties, the Supreme Court found that the appellant had shown sufficient cause for the delay in filing the appeals. The Court disagreed with the High Court's decision and held that the explanation provided was valid and warranted condonation of the delay. Consequently, the Supreme Court set aside the High Court's order dated 05.07.2018, condoned the delay, and restored the appeals before the High Court to be heard on merits. The appeals were disposed of accordingly, emphasizing the importance of considering valid reasons for delays in legal proceedings.
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