In SLP (C) No. 30212/2017 -SC- Supreme Court condones 707-day delay in refiling Income Tax appeals
Justice B.V. Nagarathna & Justice Ujjal Bhuyan [24-07-2023]

Read Order: Commissioner of Income Tax (Central)-III V. M/s Surya Vinayaka Industries Ltd.

Chahat Varma

New Delhi, August 9, 2023: In a recent development, the Supreme Court of India has granted leniency in the case of a 707-day delay in refiling appeals pertaining to an income tax dispute. The Top Court acknowledged that the delay by Revenue had, in fact, taken place during the refiling procedure rather than the initial submission of the appeals.

In the said matter, the Commissioner of Income Tax (Central) was aggrieved by the order dated 06.02.2017 passed by the Division Bench of the Delhi High Court dismissing the appeals on the ground of delay of 707 days in refiling.

After examining the material on record, including the challenged order, the bench of Justice B.V. Nagarathna and Justice Ujjal Bhuyan concluded that the delay of 707 days had taken place during the process of refiling, rather than during the initial filing of the appeals. Consequently, the bench asserted that the High Court should have accepted the justification for this delay in refiling and proceeded to hear the appeals on their merits. Instead, the High Court's decision to dismiss the appeals without considering their merits was deemed inappropriate by the bench.

In order to afford both the Revenue and M/s Surya Vinayaka Industries Ltd. the chance to present their appeals, the bench set aside the challenged order. Subsequently, the case was remanded back to the High Court for further proceedings.