Supreme Court Condones Delay in Tax Case, Orders Explanation for Late Filing; Emphasizes Timely Appeal Handling. The SC condoned a 175-day delay in filing a special leave petition under Section 260A of the Income Tax Act, despite the HC dismissing appeals due to a ...
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Supreme Court Condones Delay in Tax Case, Orders Explanation for Late Filing; Emphasizes Timely Appeal Handling.
The SC condoned a 175-day delay in filing a special leave petition under Section 260A of the Income Tax Act, despite the HC dismissing appeals due to a delay of over four years. The SC noted the Department's failure to investigate the reasons for the delay and ordered the concerned authority to submit an affidavit explaining the delay within three weeks. The case is set for further hearing on 06.02.2024. The outcome highlights the importance of timely filing and accountability in handling appeals.
Issues involved: The judgment deals with the condonation of delay in filing a special leave petition under Section 260A of the Income Tax Act, the dismissal of appeals by the High Court due to a significant delay, and the directive for the concerned authority to explain the reasons for the delay.
The Supreme Court noted a delay of 175 days in filing the special leave petition, which was condoned. The impugned order by the Division Bench of the High Court dismissed appeals due to a gross delay of four years and hundred days in preferring the appeals under Section 260A of the Income Tax Act. The High Court's dissatisfaction with the explanation led to the dismissal of the appeals, giving rise to the special leave petition(s).
Three other special leave petitions arising from the same common order faced a similar fate of dismissal by the High Court due to a delay of over four years in filing the appeals under Section 260A of the Act. The Court expressed curiosity over the Department's lack of effort to ascertain the reasons for the delay and instead seeking approval for the impugned order. Despite the likelihood of dismissal, the Court directed the concerned authority to file an affidavit explaining the inquiry or action taken regarding the significant delay in filing the appeals before the High Court.
While acknowledging that the special leave petition(s) may face a similar outcome as the other dismissed cases, the Court required the concerned officer to submit an affidavit within three weeks. The Court scheduled a further hearing on 06.02.2024 to address the matter.
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