| |
| The Tax Publishers2019 TaxPub(DT) 0661 (SC) : (2019) 410 ITR 0370 : (2019) 306 CTR 0614 : (2019) 261 TAXMAN 0456 INCOME TAX ACT, 1961
Section 261
Where Revenue had sought condonation of delay in filing of appeal before Supreme Court, delay in filing the appeal in High Court was condoned, subject to payment of stipulated cost, to be paid by Revenue to assessee within a period of four weeks and matter was remanded back to High Court to decide the appeal on merits.
|
Appeal (Supreme Court) - Delay of 362 days in filing appeal before High Court - Condonation of -
High Court had rejected the appeal preferred by Revenue for condonation of delay on the ground that delay of 362 days was not satisfactorily explained by Revenue and the affidavits submitted did not prove the reasons for delay as bona fide. Held: The main cause of delay was difference of opinion between the two Officers and ultimately legal opinion was taken and it was decided to file the appeal. Having regard to the importance of matter, High Court should hear the appeal on merits. The delay in filing the appeal in High Court was condoned, subject to payment of stipulated cost, to be paid by Revenue to assessee within a period of four weeks. Therefore, matter was remanded back to High Court to decide the appeal on merits.
REFERRED : CIT v. Progressive Education Society [Notice of Motion No. 42 of 2018, Income Tax Appeal (L) No. 2732 of 2017, Notice of Motion No. 52 of 2018, Income Tax Appeal (L) No. 2737 of 2017, dt. 9-3-2018] : 2019 TaxPub(DT) 660 (Bom-HC)
FAVOUR : Matter remanded.
A.Y. :
IN THE SUPREME COURT OF INDIA
 SUBSCRIBE FOR FULL CONTENT
|