"Supreme Court condones 362-day delay in appeal filing previously dismissed by High Court, due to internal disagreements among officers. Appellant ordered to pay Rs. 1,00,000 as compensation within four weeks. Case remanded to High Court for merit-based decision. Respondent can raise objections, if any."

"Supreme Court condones 362-day delay in appeal filing previously dismissed by High Court, due to internal di…

Income Tax

The Supreme Court has condoned the delay of 362 days in filing an appeal that was earlier dismissed by the High Court on account of this delay. After hearing the appellant's counsel, the Court observed that the primary cause for delay was due to a difference of opinion among two officers which resulted in obtaining legal opinion before deciding to file the appeal. Acknowledging the significance of the matter, the Court opined that the High Court should hear the appeal on its merits and set aside the previous order. To compensate the respondent, the appellant was ordered to pay Rs. 1,00,000 as costs within four weeks. The case has been sent back to the High Court for a decision on the merits. The Supreme Court disposed of the appeal accordingly, highlighting that this order was passed without notice to the respondent. However, if the respondent has any objections to the order, they are permitted to approach the Court.



The Supreme Court has overturned a High Court decision that dismissed an appeal due to a 362-day filing delay. The delay was primarily caused by a difference in opinion among the officers involved, leading to the seeking of legal opinion. Despite the delay, the Supreme Court ruled that due to the importance of the matter, the High Court should consider the appeal on its merits. The appellant is ordered to pay Rs. 1,00,000 as costs to the respondent within four weeks as compensation for the delay. The case is now remitted to the High Court for reevaluation on its merits. Despite this order being passed without the respondent's notice, they are permitted to raise objections if they wish.





Delay condoned.


Leave granted.



We have heard learned counsel for the appellant.


We find that the High Court has dismissed the appeal preferred by the appellant herein on the ground of delay. No doubt, there was a delay of 362 days. As per the High Court, the said delay is not satisfactorily explained. We have, however, gone through the application for condonation of delay which was submitted before the High Court. It appears that the main cause of delay was difference of opinion between the two officers and ultimately legal opinion of opinion between the two officers and ultimately legal opinion In view of the aforesaid and having regard to the importance of the matter, we are of the opinion that the High Court should hear the appeal on merits. We, thus, set aside the impugned order. The respondent can be compensated by award of cost. We condone the delay in filing the appeal in the High Court, subject to payment of cost of Rs. 1,00,000/- (Rupees One Lakh only), to be paid by the appellant to the respondent within a period of four weeks. The matter is remitted back to the High Court. The High Court shall now decide the appeal on merits. was taken and it was decided to file the appeal.


In view of the aforesaid and having regard to the importance of the matter, we are of the opinion that the High Court should hear the appeal on merits. We, thus, set aside the impugned order. The respondent can be compensated by award of cost. We condone the delay in filing the appeal in the High Court, subject to payment of cost of Rs. 1,00,000/- (Rupees One Lakh only), to be paid by the appellant to the respondent within a period of four weeks. The matter is remitted back to the High Court. The High Court shall now decide the appeal on merits.


The appeal is disposed of as indicated above.


We are conscious of the fact that this order is passed without notice to the respondent. This is because of the reason that in identical matter pertaining to the same respondent this Court has passed an order dated 07.01.2019 in similar terms. Still, if the respondent has any objection to this order, it is permitted to approach this Court.


[A.K. SIKRI]


[S. ABDUL NAZEER]


NEW DELHI;


JANUARY 14, 2019.




Delay condoned.


Leave granted.


The appeal is disposed of in terms of the signed order. Pending application(s), if any, stands disposed of accordingly.



(ASHWANI KUMAR) (RAJINDER KAUR)


COURT MASTER (SH) BRANCH OFFICER


(Signed order is placed on the file)