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of <h1>333-day delay in appeal against reopened tax assessment and s. 80CCC deduction dispute leads to dismissal for lack of cause</h1> The dominant issue was whether 'sufficient cause' was shown to condone an inordinate 333-day delay in filing the SLP challenging reopening of assessment ... Reopening of assessment u/s 147 - Deduction in respect of contribution to certain pension funds u/s 80CCC - reasons to believe - delay of 333 days in filing the Special Leave Petition HELD THAT:- We see no reason to condone the inordinate delay of 333 days in filing the Special Leave Petition as the explanation sought to be provided, does not constitute sufficient cause. However, the question of law is kept open for being considered in an appropriate case. Special Leave Petition stands dismissed on the ground of delay. Issues: Whether the inordinate delay of 333 days in filing the Special Leave Petition should be condoned.Analysis: The question examined is limited to whether the explanation offered for the delay qualifies as sufficient cause warranting condonation under the Court's procedural jurisdiction to admit petitions filed out of time. The Court reviewed the length of delay and the explanation provided, and declined to treat the explanation as meeting the threshold of sufficient cause; the Court expressly did not decide the substantive question of law, leaving that question open for consideration in an appropriate case.Conclusion: The Court refused to condone the delay of 333 days and dismissed the Special Leave Petition on the ground of delay, which is against the petitioner and therefore in favour of the assessee.
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