Case Law Details
CIT Vs Surya Vinayaka (Supreme Court of India)
The Supreme Court of India recently granted a reprieve to Surya Vinayaka, condoning a delay of 707 days in the refiling of an income tax appeal. This judgment challenges the Delhi High Court’s previous dismissal of the appeal on the grounds of the delay, requesting it to reconsider the appeal on its merits.
The crux of this case lies in the distinction between the filing and refiling of appeals. While there was no delay in the initial filing of the appeal, a significant delay occurred during the refiling process. The Supreme Court’s ruling emphasizes the importance of hearing appeals based on their merits, rather than dismissing them due to procedural delays. Although the respondent was not represented in the court, the order, granting the opportunity for a reconsideration, signifies the judicial commitment to ensure fair hearings.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
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