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| The Tax Publishers2019 TaxPub(DT) 0730 (SC) : (2019) 306 CTR 0113 : (2019) 260 TAXMAN 0372 INCOME TAX ACT, 1961
Section 261
Where High Court refused to condone delay in filing appeal on ground that appeals on identical issues for earlier years were pending before Court, High Court had to decide question of law between parties in any case in respect of earlier assessment years, it should not have taken such a technical view of dismissing appeal in instant case on ground of delay and, thus, order of High Court was set aside.
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Appeal (Supreme Court) - Delay of 1662 days by assessee in filing appeal before High Court - Condonation of -
Assessee took out a notice of motion before High Court for condonation of delay in filing appeal. Reason assigned by assessee for delay was that four appeals on identical issues for earlier years were pending before Court and he was under a bona fide belief that relief, if any, granted in those appeals pending before Court would inure to his benefit for subject assessment year as well. However, High Court rejected assessee's explanation and refused to condone delay. Held: High Court should not have taken such a technical view of dismissing appeal in instant case on ground of delay, when it had to decide question of law between parties in any case in respect of earlier assessment years. Therefore, the order of the High Court was set aside and the delay in filing the appeal by assessee condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE SUPREME COURT OF INDIA
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