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July 2024

Glimpses of Supreme Court Rulings

By Kishor Karia, Chartered Accountant | Atul Jasani, Advocate
Reading Time 2 mins

4.  Condonation of delay in filing an appeal — Filing a belated appeal after knowing  of a subsequent decision is not a sufficient ground for condonation of the delay

Commissioner of Income (International Taxation) vs. Bharti Airtel Ltd

(2024) 463 ITER 63 (SC)

The Supreme Court noted that before the High Court, the Commissioner of Income-tax filed an affidavit stating that pursuant to the impugned order a decision was taken not to file an appeal and it was only after coming to know that in another case, that the Tribunal had given a decision in favour of the Department, it was decided to file the appeal. The appeal was filed after a delay of about four years and 100 days.

According to the Supreme Court, the explanation given for the delay in filing the appeal had no merits and neither could it be construed to be a sufficient cause for condoning the same.

The Supreme Court dismissed the SLP holding that the High Court was justified in dismissing the appeal filed under section 260A

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