Anil Kumar Nehru v. Assistant Commissioner of Income-tax, Circle-16(2), Mumbai
[Citation -2018-LL-1203-46]

Citation 2018-LL-1203-46
Appellant Name Anil Kumar Nehru
Respondent Name Assistant Commissioner of Income-tax, Circle-16(2), Mumbai
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 03/12/2018
Judgment View Judgment
Keyword Tags appellate jurisdiction • power of attorney
Bot Summary: It is a matter of record that on the identical issue raised by the appellant in respect of earlier assessment, the appeal is pending before the High Court. In these circumstances, the High Court should not have taken such a technical view of dismissing the appeal in the instant case on the ground of delay, when it has to decide the question of law between the parties in any case in respect of earlier assessment year. For this reason we set aside Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2018.12.08 the order of the High Court; condone the delay for filing the 11:14:09 IST Reason: appeal and direct to decide the appeal on merits. Mrs. Anil Katiyar, AOR UPON hearing the counsel the Court made the following O R D E R 4 The appeals are allowed in terms of the signed order. Pending application(s), if any, stands disposed of accordingly.


1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 11750/2018 (Arising out of Special Leave Petition(C) No(s). 15715/2017) ANIL KUMAR NEHRU THR HIS POWER OF ATTORNEY ANKIT AGRAWAL PETITIONER(S) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(2),MUMBAI RESPONDENT(S) WITH CIVIL APPEAL NO. 11751/2018 @ SLP(C) No. 15793/2017, CIVIL APPEAL NO. 11755/2018 @ SLP(C) No. 16921/2017 & CIVIL APPEAL NO. 11752-11754/2018 @ SLP(C) No. 16285-16287/2017 ORDER Leave granted. It is matter of record that on identical issue raised by appellant in respect of earlier assessment, appeal is pending before High Court. In these circumstances, High Court should not have taken such technical view of dismissing appeal in instant case on ground of delay, when it has to decide question of law between parties in any case in respect of earlier assessment year. For this reason we set aside Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2018.12.08 order of High Court; condone delay for filing 11:14:09 IST Reason: appeal and direct to decide appeal on merits. 2 appeals are allowed accordingly. ......................J. [A.K. SIKRI] ......................J. [S. ABDUL NAZEER] NEW DELHI; DECEMBER 03, 2018. 3 ITEM NO.42 COURT NO.3 SECTION IX S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 15715/2017 (Arising out of impugned final judgment and order dated 13-01-2017 in NOM No. 2910/2016 passed by High Court Of Judicature At Bombay) ANIL KUMAR NEHRU THR HIS POWER OF ATTORNEY ANKIT AGRAWAL Petitioner(s) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(2) Respondent(s) (IA No.42416/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT ) WITH SLP(C) No. 15793/2017 (IX) SLP(C) No. 16921/2017 (IX) ( IA No.50414/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 16285-16287/2017 (IX) ( IA No.46691/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) Date : 03-12-2018 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Abhijeet Sinha, Adv. Mr. Siddharth Naidu, Adv. Mr. V. Balachandran, Adv. M/S. KSN & Co., AOR For Respondent(s) Mr. Tushar Mehta, SG Mr. H. Raghavendra Rao, Adv. Ms. Nisha Bagchi, Adv. Ms. Liz Mathew, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following O R D E R 4 appeals are allowed in terms of signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on file) Anil Kumar Nehru v. Assistant Commissioner of Income-tax, Circle-16(2), Mumbai
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