Case Law Details
Muninaga Reddy Vs ACIT (Karnataka High Court)
It is also not in dispute that the Tribunal proceeded to dismiss the misc. petition (MA) mainly on the ground that the Tribunal cannot condone the delay of more than six months in view of the provisions of Section 254(2) of the Act and proceeded to dismiss the application. It is also not in dispute that during the process, there was a delay of 11 months 17 days. After deducting the time stipulated under Section 254(2) of the Act about 4 months 10 days would be the delay. The appellant has explained the delay in filing the Misc. Petition. Though under the provisions of Section 254 the Tribunal cannot go beyond the provisions of the said Section, the fact remains that the petitioner has substantiated that injustice is being done by not following the Division Bench decision of this Court. Therefore, in order to do substantial justice, this Court exercising the power under Articles 226 and 227 of the Constitution of India can condone the delay as held by the Division Bench of this Court in the case of Practice Strategic Communications India Private Limited .vs. C.S.T., Domlur, reported in 2016(45) S.T.R. 47(Kar.)
In view of the dictum of the Division Bench of this Court stated supra, the petitioner has made out a case that his case falls under exceptional category for exercising power under Articles 226 and 227 of the Constitution of India to interfere with the order passed by the Tribunal dismissing the Misc. Petition only on the ground of delay.
In view of the aforesaid reasons, the writ petition is allowed. The impugned order passed by the Income Tax Appellate Tribunal dismissing the Misc. Petition on the ground of delay is hereby quashed. The delay occurred in filing the Misc. Petition is condoned and the matter is remanded to the Income Tax Appellate Tribunal, Bengaluru, to decide the Misc. Petition. No.24/Bang/2017 on merits strictly in accordance with observations made by the Division Bench of this Court stated supra and in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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