PCIT Vs Kvell Properties Private Limited & Ors. (Calcutta High Court)
In this case, the Calcutta High Court considered an appeal filed with a delay of 278 days, though the appellant had calculated the delay as 212 days. The Court noted that the explanation provided accounted for only about 84 days of delay. It was further observed that the impugned order was passed on 29 January 2025, while the certified copy was applied for only on 29 July 2025.
The respondents relied on the decision of the Supreme Court of India in Shivamma (Dead) by LRs. vs. Karnataka Housing Board & Ors., which reaffirmed the principles laid down in Postmaster General vs. Living Media India Limited. These judgments marked a shift from the earlier liberal interpretation of “sufficient cause” under Section 5 of the Limitation Act, 1963.
The Supreme Court clarified that government bodies are not entitled to any special treatment in matters of limitation and must comply with the same standards as private parties. It was emphasized that condonation of delay is an exception and not a privilege, and even the earlier approach of condoning delay based on the merits of a case has been discarded. The requirement to explain each day of delay must be strictly followed.
