Case Law Details
Vidya Shankar Jaiswal Vs ITO (Supreme Court of India)
Supreme Court Mandates Liberal Approach to Condoning Appeal Delay
The Supreme Court of India, in Vidya Shankar Jaiswal Vs ITO, set aside concurrent orders from the Income Tax Appellate Tribunal (ITAT) and the High Court which had refused to condone a 166-day delay in the appellant’s filing of an income tax appeal. The apex court held that both the Tribunal and the High Court failed to apply a crucial principle: they “ought to have adopted justice oriented and liberal approach” when considering the delay. Consequently, the Supreme Court condoned the delay in filing the appeal (ITA No.351/RPR/2023) and directed the Tribunal to decide the matter on its merits in accordance with the law, prioritizing substantive justice over technical non-compliance.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. Leave granted.
2. Heard learned counsel appearing for the parties.
3. An appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court. Even the appeal has been dismissed.
4. In our view, both the Tribunal and the High Court ought to have adopted justice oriented and liberal approach by condoning the delay of 166 days.
5. Therefore, we set aside both the impugned orders by condoning the delay in preferring the appeal bearing ITA No.351/RPR/2023.
6. We direct that the Director of the Tribunal to decide the appeal in accordance with law.
7. The appeals are disposed of in accordance with law.
8. Pending application(s), if any, shall stand disposed of.
Leave granted.
The appeals are disposed of in terms of the signed order.
Pending application(s), if any, shall stand disposed of.
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