2011-VIL-07-SC-DT

Supreme Court of India

Special Leave to Appeal (Civil) No.21087/2010

Date: 09.05.2011

COMMISSIONER OF INCOME TAX

Vs

INDIAN HOTELS CO. LTD.

For the Petitioner : Mr. B. Bhattacharya, ASG, Ms. Rajni Ohri Lal, Adv., Mr. Nishant Patil, Adv., Mr. B.V. Balaram Das,Adv.

BENCH

MR. JUSTICE D.K. JAIN AND MR. JUSTICE H.L. DATTU

JUDGMENT

 "3. I say that due to circumstances beyond control, the appeal could not be filed in time. The case records were old and not traceable. I say that due to several facts such as non traceability of case records, procedural formalities involved in the Department and the papers are to be processed through different officers in rank for their comments, approval etc. and then the preparation of the draft of appeal memo, paper book and the administrative difficulties such as shortage of staff, the delay has occurred in filing the present appeal.

It is also submitted that it is absolutely essential in the interest of justice to condone the delay. I say that the appellant has good chance of succeeding in the appeal and if the relief as prayed for herein is not granted, grave and irreparable loss shall be caused to the revenue."

In our opinion, the said explanation does not make out a sufficient cause for condonation of delay in filing the appeal before the High Court. In that view of the matter, we do not find any ground to interfere with the impugned judgment. The Special Leave Petition is dismissed on the ground of delay as well as on merits.

 

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