2025 (3) TMI 539 - SCH - Income Tax

Supreme Court Rejects Late-Filed Petition After 444 Days, Finds No Compelling Grounds for Exceptional Delay in Proceedings

THE DEPUTY COMMISSIONER OF INCOME TAX 1 (3) (2), MUMBAI & ORS. Versus TATA COMMUNICATIONS LIMITED

SC dismissed special leave petition due to 444-day filing delay, finding no justifiable reason to condone the delay. The Court determined no merit existed ... Interest payable to petitioner u/s 244A - Failure on the part of AO to comply with the decisions / principles given by the ITAT and High Court - Delay by filling SLP As decided by HC [2024 (5) TMI 701 - BOMBAY HIGH COURT] matter is remanded to an AO, who shall compute interest payable to petitioner u/s 244A of the Income Tax Act, 1961 by strictly applying the principles laid down in India Trade Promotion Organisation2013 (9) TMI 451 - DELHI HIGH COURT] . HELD THAT:- There is an inordinate delay of 444 days in filing the present petition. We find no justifiable reason to condone the delay. The application seeking condonation of delay is rejected. Even otherwise, there is no merit in the present petition. The special leave petition is dismissed on the ground of delay as well as on the merits. Supreme Court (2025 (3) TMI 539) - Order summary: The Court found an 'inordinate delay of 444 days' in filing the petition and held there was no justifiable reason to condone it. The 'application seeking condonation of delay is rejected.' On that basis, and on the merits, the 'special leave petition is dismissed.' The Order therefore denies relief both procedural (failure to excuse delay) and substantive (lack of merit). Ancillary relief: 'Pending application(s), if any, shall stand disposed of.' The decision is brief and rests primarily on procedural default-unchallenged excessive delay-while noting that even if delay were excused, the petition would fail on its substantive merits.