2025 (1) TMI 1526 - SCH - Income Tax

SC Criticizes Tribunal and HC, Condones 166-Day Delay in Appeal, Urges Justice-Oriented Approach in Tax Cases

VIDYA SHANKAR JAISWAL Versus THE INCOME TAX OFFICER WARD -2 AMBIKAPUR

The SC set aside the decisions of the Income Tax Appellate Tribunal and the HC, which had denied condonation of a 166-day delay in filing an appeal. The ... Condonation of delay of 166 days in filing before the Income Tax Appellate Tribunal - Tribunal declined to condone the delay[2024 (2) TMI 1374 - ITAT RAIPUR]. An appeal was preferred against the said order by the appellant before the High Court [2024 (4) TMI 986 - CHHATTISGARH HIGH COURT]. Even the appeal has been dismissed. HELD THAT:- In our view, both the Tribunal and the High Court ought to have adopted justice oriented and liberal approach by condoning the delay of 166 days. Therefore, we set aside both the impugned orders by condoning the delay in preferring the appeal. We direct that the Director of the Tribunal to decide the appeal in accordance with law. The Supreme Court of India, comprising Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, addressed an appeal concerning a 166-day delay in filing before the Income Tax Appellate Tribunal, Raipur Bench. The Tribunal had denied condonation of the delay, a decision upheld by the High Court. The Supreme Court criticized both the Tribunal and the High Court for not adopting a 'justice oriented and liberal approach' towards condoning the delay. Consequently, the Supreme Court set aside the impugned orders and condoned the delay, directing the Tribunal to decide the appeal in accordance with the law. The appeals and any pending applications were disposed of accordingly.