Appeal Dismissed: Significant Filing Delays and Insufficient Justification Lead to Dismissal Due to Delay and Laches.

The SC dismissed the Civil Appeal due to a 390-day delay in filing the Special Leave Petition and a 647-day delay in filing the Tax Revision Petition before the HC. The appellant's reasons for the delays, including a mix-up of files, were deemed insufficient. The Court emphasized the necessity of providing satisfactory explanations for delays, referencing past judgments to support its decision. The consistent failure to justify the delays led to the dismissal of the appeal on grounds of delay and laches.

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Issues Involved:
1. Delay of 390 days in filing the Special Leave Petition, now converted into a Civil Appeal.
2. Delay of 647 days in filing the Tax Revision Petition before the High Court.

Issue 1: Delay of 390 days in filing the Special Leave Petition, now converted into a Civil Appeal:
The appellant sought condonation of the delay citing genuine reasons, including the mixing up of the file with other documents. However, the respondent argued that the delay was not adequately explained and should not be condoned. The Court noted the lack of satisfactory explanation for the delay and dismissed the appeal solely on the ground of delay.

The Court found that the delay of 390 days was not adequately explained, as there was no clear account of the events between the dates of the impugned order and the filing of the appeal. The reason provided, involving a mix-up of files, was deemed insufficient to justify the delay.

Issue 2: Delay of 647 days in filing the Tax Revision Petition before the High Court:
The appellant also faced a delay of 647 days in filing the Tax Revision Petition before the High Court, which was not condoned. This consistent delay in filing both the revision petition and the Special Leave Petition was not satisfactorily explained to either the High Court or the Supreme Court.

The Court referred to previous judgments, including Postmaster General and others Vs. Living Media India Limited and another (2012) 3 SCC 563 and State of Madhya Pradesh and others Vs. Bherulal (2020) 10 SCC 654, to support the decision to dismiss the application for condonation of delay and subsequently dismiss the Civil Appeal on the grounds of delay and laches.

Therefore, the Court dismissed the Civil Appeal due to the unexplained delays in filing both the Special Leave Petition and the Tax Revision Petition, emphasizing the importance of providing satisfactory explanations for such delays in legal proceedings.

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