Case Law Details
CIT (International Taxation) Vs Bharti Airtel Limited (Supreme Court of India)
The dismissal of the appeal stems from a decision by the Department not to file an appeal against the order of the ITAT initially. It was only later, upon learning of a favorable decision in a similar case involving Vodafone South Limited, that the Department decided to file an appeal in the present case. However, the court found this explanation insufficient to justify the delay in filing the appeal before the High Court.
The Supreme Court emphasized that the delayed decision to file an appeal cannot be construed as a sufficient cause for condoning the delay. Despite the Department’s attempt to justify the delay based on subsequent developments in similar cases, the court upheld the High Court’s decision to dismiss the appeal on grounds of delay. The court found the explanation regarding the delay insufficient, reaffirming the principle that delays in legal proceedings must be justified by sufficient cause.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
Pursuant to our order dated 16.01.2024, the Commissioner of Income Tax (International Taxation-I), New Delhi has filed an affidavit clearly stating that pursuant to the impugned order of the ITAT dated 17.03.2016, a decision was taken not to file an appeal. That it was only after coming to know that in the case of M/s Vodafone South Limited, the ITAT, Bangalore Bench had given a decision in favour of the Department that as an afterthought it was decided to file an appeal in the instant case.
We do not think that the said explanation has any merit in explaining the delay in filing the appeal before the High Court and neither can it be construed to be a sufficient cause for condoning the same.
In the circumstances, the High Court was justified in dismissing the appeal filed under Section 260A of the Income Tax Act on the ground of delay.
We do not find any merit in the special leave petition(s) as the impugned order not call for any interference.
Hence, special leave petition(s) is/are dismissed.
Pending application(s), if any, shall stand disposed of.
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