The Commissioner of Income-tax v. Essar Projects Ltd
[Citation -2013-LL-0708-21]
| Citation | 2013-LL-0708-21 |
|---|---|
| Appellant Name | The Commissioner of Income-tax |
| Respondent Name | Essar Projects Ltd. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 08/07/2013 |
| Judgment | View Judgment |
| Bot Summary: | The Revenue had filed an appeal bearing Income Tax Appeal No.450 of 2010 against the order passed by the Income Tax Appellate Tribunal. The High Court had dismissed the appeal by its order dated 22.07.2009. While disposing of the said Special Leave Petition, this Court vide orders dated 10.05.2011 had directed the Revenue to file the Notice of Motion within eight weeks i.e. on or before 5 th July, 2011. In compliance of the orders of this Court dated 10.05.2011, the Revenue has filed the Notice of Motion on 29.07.2011 which was beyond eight weeks time and there was a delay of 24 days in filing the Notice of Motion by the Revenue. Keeping in view the aforesaid aspect of the matter, the High Court has once again rejected the appeal filed by the Revenue. In our view, the High Court ought not to have been too technical in rejecting the Notice of Motion filed by the Revenue, since the Revenue could not obtain the certified copy of the order passed by this Court well within time. We now request the High Court to dispose of the Income Tax Appeal No.450 of 2011 on merits, after affording opportunity of hearing to both the parties. |