prpri Condonation of delay of 1754 days: SC accepts Stand of Applicant as Respondent not refuted the same Condonation of delay of 1754 days: SC accepts Stand of Applicant as Respondent not refuted the same

Case Law Details

Case Name : Senior Bhosale Estate (HUF) Vs ACIT (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 6671-6676 of 2010
Date of Judgement/Order : 07/11/2019
Related Assessment Year :

Senior Bhosale Estate (HUF) Vs ACIT (Supreme Court)

Condonation of delay in filing appeal(s) against common order dated 29.12.2003 passed by Income Tax Appellate Authority being barred by 1754 days.: If the stand of the Applicant in the Affidavit that he had no knowledge about the passing of the order is not expressly refuted by the Respondent, the question of disbelieving the stand of the Applicant cannot arise. For this reason, indulgence should be shown to the Applicant by condoning the delay.

FULL TEXT OF THE SUPREME COURT JUDGEMENT

Heard learned counsel for the parties.

These appeals take exception to the common order dated 13.02.2009 passed by the High Court of Judicature at Bombay, Nagpur Bench in Civil Application No.7637 of 2008 in Income Tax Appeal St. No.16191 of 2008, Civil Application No.7638 of 2008 in Income Tax Appeal St. No.16193 of 2008, Civil Application No.7639 of 2008 in Income Tax Appeal St. No.16195 of 2008, Civil Application No.7640 of 2008 in Income Tax Appeal St. No.16197 of 2008, Civil Application No.7641 of 2008 in Income Tax Appeal St. No.16199 of 2008, Civil Application No.7642 of 2008 in Income Tax Appeal St. No.16201 of 2008; Civil Application No.CAT 1 of 2009 in Wealth Tax Appeal St. No.19939 of 2008, Civil Application No.CAT 2 of 2009 in Wealth Tax Appeal St. No.19967 of 2008, Civil Application No.CAT 3 of 2009 in Wealth Tax Appeal St. No.19962 of 2008, Civil Application No.CAT 4 of 2009 in Wealth Tax Appeal St. No.19970 of 2008, Civil Application No.CAT 5 of 2009 in Wealth Tax Appeal St. No.19964 of 2008, Civil Application No.CAT 6 of 2009 in Wealth Tax Appeal St. No.19926 of 2008, Civil Application No.CAT 7 of 2009 in Wealth Tax Appeal St. No.19935 of 2008, Civil Application No.CAT 8 of 2009 in Wealth Tax Appeal St. No.19918 of 2008, Civil Application No.CAT 9 of 2009 in Wealth Tax Appeal St. No.19921 of 2008, Civil Application No.CAT 10 of 2009 in Wealth Tax Appeal St. No.19975 of 2008, Civil Application No.CAT 11 of 2009 in Wealth Tax Appeal St. No.19931 of 2008, Civil Application No.CAT 12 of 2009 in Wealth Tax Appeal St. No.19956 of 2008, Civil Application No.CAT 13 of 2009 in Wealth Tax Appeal St. No. 19959 of 2008 and Civil Application No.CAT 14 of 2009 in Wealth Tax Appeal St. No.19944 of 2008, whereby it had dismissed the said civil application(s) praying for condonation of delay in filing the concerned appeal(s) against the common order dated 29.12.2003 passed by the Income Tax Appellate Authority being barred by 1754 days.

The appellant(s) had asserted that they had no knowledge about passing of order dated 29.12.2003, until they were confronted with the auction notices in June 2008 issued by the competent authority.

Soon thereafter, the appellant(s) filed appeal(s) accompanied by the subject application(s) on 19.07.2008. Notably, the respondent(s) did not expressly refute the stand taken by the appellant(s) – that they had no knowledge about passing of order dated 29.12.2003 until June, 2008. Unless that fact was to be refuted, the question of disbelieving the stand taken by the appellant(s) on affidavit, cannot arise and for which reason, the High Court should have shown indulgence to the appellant(s) by condoning the delay in filing the concerned appeal(s). This aspect has been glossed over by the High Court.

Accordingly, these appeals are allowed. We set aside the impugned order of the High Court and relegate the parties before the High Court, by allowing the civil application(s) filed by the appellant(s) for condonation of delay in filing the concerned appeal.

As a result, the concerned appeal(s) shall stand restored

Download Judgment/Order

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