Case Law Details
PCIT Vs Organon (India) Pvt. Ltd. (Calcutta High Court)
Introduction: The Calcutta High Court recently addressed a crucial matter involving the Principal Commissioner of Income Tax (PCIT) and Organon (India) Pvt. Ltd. This case revolves around the appeal filed by the revenue, seeking to condone a substantial delay of 314 days. In response, the respondent, Organon, presented counter-affidavits, triggering a legal discourse on the justifiability of the delay.
Detailed Analysis: The contention raised by Mr. Paras Salva, the learned advocate, is centered on the inadequacy of the reasons provided in the affidavit supporting the delay condonation petition. He cites legal precedents, including the Supreme Court decisions in Union of India vs. Central Tibetan School Administration and Post Master General vs. Living Media India Ltd., emphasizing that a lack of explanation for the delay should not warrant condonation.
Incorporating principles outlined in Collector (LA) Vs. Katiji, the learned advocate underscores that justice could be compromised if a meritorious matter is dismissed due to a non-deliberate delay. Despite acknowledging an unexplained portion of the delay, the court leans on the fact that the appeal falls under Section 260A of the Income Tax Act, requiring scrutiny for substantial questions of law. Notably, the Tribunal’s reference to a related case involving Philips India Ltd. further influences the decision.
The court acknowledges the pendency of an appeal related to the Philips India Ltd. case and deems it appropriate to exercise discretion in condoning the delay. Balancing technicalities and substantial justice, the court grants the condonation, ensuring the appeal is not dismissed on procedural grounds.
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