Roshan Sharma Vs Deputy Commissioner of Revenue (Supreme Court of India)
The Supreme Court condoned the delay and extended the time granted for filing an appeal against the final order of assessment. By its order dated 09.03.2026 in S.L.P.(C) No. 31296 of 2026, the Court had directed the petitioner to prefer an appeal within six weeks. The applicant stated that technical glitches prevented timely filing and sought extension. The Supreme Court granted the requested extension and noted that the appeal had already been filed. It directed that the appeal be heard on its own merits without objections regarding the time within which it was filed. The miscellaneous application was accordingly allowed and disposed of.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. Delay condoned.
2. By our order dated 09.03.2026 passed in the main matter i.e., S.L.P.(C)NO.31296 of 2026, we had directed the petitioner to prefer an appeal within a period of six weeks against the order-in- original, i.e., the final order of assessment.
3. By this application, it has been brought to our notice that due to some technical glitches, the applicant/petitioner was not able to prefer appeal in time. He wants this Court to extend the time period to enable him to prefer the appeal.
4. Time as prayed for, is granted.
5. We are now informed that the applicant has already preferred the appeal.
6. Let the appeal be heard on its own merits without any objections as regards the time period within which the appeal has been preferred.
7. With the aforesaid, I.A. No. 138472/2026 is allowed and the Miscellaneous Application is disposed of.
