Leave granted by Supreme Court, High Court's dismissal of appeal on grounds of delay set aside. Delay in filing appeal condoned, subject to payment of costs. Matter remitted back to High Court for decision on merits.

Leave granted by Supreme Court, High Court's dismissal of appeal on grounds of delay set aside. Delay in fili…

Income Tax

The Supreme Court has granted leave in a case where the High Court had dismissed the appellant's appeal due to a delay of 362 days. The appellant had filed an application for condonation of the delay, citing a difference of opinion among officers and seeking legal opinion before filing the appeal. The Supreme Court, considering the importance of the matter, set aside the High Court's order and allowed the appeal to be heard on its merits. The respondent will be compensated by awarding costs, and the delay in filing the appeal is condoned, subject to the appellant paying a cost of one lakh rupees within four weeks. The case is remitted back to the High Court for a decision on the merits of the appeal. Any pending applications in the case have been disposed of.



The Supreme Court has granted leave to hear an appeal that was dismissed by the High Court due to a delay of 362 days. The High Court had found the explanation for the delay unsatisfactory, but upon reviewing the application for condonation of delay, the Supreme Court determined that the delay was caused by a difference of opinion among officers and the subsequent decision to file the appeal after obtaining legal opinion. The Supreme Court set aside the High Court's order and allowed the appeal to proceed on its merits. The respondent will be compensated by the appellant paying a cost of one lakh rupees within four weeks. The case is remitted back to the High Court for a decision on the appeal's merits. Any pending applications in the case have been disposed of. The decision was issued by Justices A.K. Sikri and S. Abdul Nazeer.



Leave granted.



We have heard learned counsel for the parties.



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 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

Rupees one lakh, 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 decide the appeal on merits.



The appeal is disposed of as indicated above.

Pending applications, if any, stand disposed of.





(A.K. SIKRI)




(S. ABDUL NAZEER)




NEW DELHI,


JANUARY 7, 2019




Leave granted.



The appeal stands disposed of in terms of the signed order.



Pending applications, if any, stand disposed of.




(SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR)



AR-CUM-PS BRANCH OFFICER




(Signed order is placed on the file.)