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of <h1>Appeals dismissed for inordinate delay; no condonation; appeals under Sections 143(3)/153C not admitted on facts</h1> <h3>Pr. Commissioner Of Income Tax (Central) Versus Shri Kalyanika Infra Mega Ventures Pvt Ltd.</h3> SLPs dismissed by SC for inordinate delay and absence of a plausible, bona fide explanation; condonation of delay refused. The Court declined to admit ... Maintainability of appeal in High Court against order of ITAT - substantial question of law or not? - validity of assessment u/s 143(3) or 153C - delayed filing of SLP HELD THAT:- No plausible and Bonafide explanation to condone this inordinate delay. Special Leave Petitions are, accordingly, dismissed on the ground of delay. However, question of law, as raised by learned Additional Solicitor General, is kept open to be considered in an appropriate case. There is an 'inordinate delay' in filing three Special Leave Petitions: 245 days, 156 days, and 408 days respectively. The Court found no 'plausible and Bonafide explanation' to condone the delay. The Special Leave Petitions are 'dismissed on the ground of delay.' The Court expressly kept the substantive 'question of law' raised by the Additional Solicitor General open for determination 'in an appropriate case.' All pending interlocutory applications, if any, are disposed of.
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