| The Tax Publishers2024 TaxPub(DT) 393 (Del-HC) : (2024) 464 ITR 0151 INCOME TAX ACT, 1961
Section 260A
Where in the instant case, prescribed period of limitation had already expired on 09-8-2019, i.e., much prior to the applicability period of the order dated 10-1-2022 of the Supreme Court and where Revenue failed to set up any circumstance to satisfy that it were precluded from filing the appeals in time by any cause beyond its control, delay in filing of appeal could not be condoned.
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Appeal [High Court] - Condonation of delay - No sufficient cause -
Revenue by way of appeal filed before High Court assailed the order of ITAT, copy of order dated 15-3-2019 was admittedly received in the office of Pr.CIT (Central-2) on 11-4-2019. The limitation period to file appeals expired on 9-8-2019, while appeals were filed on 27-5-2022. Revenue sought for condonation of delay in filing of appeal taking plea of Covid-19 outbreak. Held: Unfortunate pandemic of Covid-19 commenced in India much later in the month of March, 2020. By way of order dated 10-1-2022 passed in the Suo MotuWrit Petition(C) No. 03/2020, titled In re: Cognizance for Extension of Limitation, the Supreme Court inter alia directed that the period from 15-3-2020 till 28-2-2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whereas in the instant case, prescribed period of limitation had already expired on 09-8-2019, i.e., much prior to the applicability period of the said order dated 10-1-2022 of the Supreme Court. As Revenue failed to set up any circumstance to satisfy that it were precluded from filing the appeals in time by any cause beyond its control, delay in filing of appeal could not be condoned.
REFERRED :
FAVOUR : Against the revenue.
A.Y. :
IN THE DELHI HIGH COURT
RAJIV SHAKDHER & GIRISH KATHPALIA, JJ.
Pr. CIT v. Versatile Polytech Pvt. Ltd.
ITA 371/2022 & CM APPL. 42496/2022, ITA 526/2022 & CM APPL. 53804/2022
12 December 2023
Girish Kathpalia, J.
CM APPL. 42496/2022 in ITA 371/2022 CM APPL. 53804/2022 in ITA 526/2022
By way of these two applications, filed under section 5 Limitation Act, the appellant/revenue sought condonation of delay in re-filing the respective appeals as captioned after removal of defects raised by the Registry of this court. Despite the original filing of these appeals being beyond prescribed period of time, no specific application for condonation of delay in filing the appeals was filed with either of these appeals. Vide order dated 19-12-2022, learned counsel for the appellant/revenue sought and was allowed to file an affidavit containing better particulars to explain the delay between the date of the receipt of the impugned orders and institution of the earlier appeals (which were dismissed as withdrawn on 12-2-2021), and the delay which occurred thereafter. Accordingly, two affidavits, both dated 17-5-2023 were filed in these appeals.
2. We heard learned counsel for both sides and examined the records mainly on the aspect of delay in original filing of these present appeals, before considering the delay in re-filing the same after removal of Registry objections.
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