IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.1975-79 OF 2019 (Arising out of SLP(Civil) Nos.31135-39 of 2018) AAKASH LAVLESH LEISURE PVT. LTD. APPELLANT(S) VERSUS INCOME TAX OFFICER 9(1)(1) RESPONDENT(S) ORDER Leave granted. Heard counsel for parties. These appeals have been filed against order of High Court dated 05.07.2018 by which order High Court has refused to condone 224 days delay in filing appeals under Section 260A of Income Tax Act. appeals were filed with delay and affidavit explaining delay was filed by appellant. In paragraphs 3 to 5 following explanation was sought to be given: "3. I say that since more than six months before his demise, Ex-Chairman & Shareholder of Appellant-company viz. my late father Shri Inder Bhan Bhasin who was key Figure in Appellant organization and was looking after affairs of Appellant as, he was Ex-ITO who took Signature Not Verified Digitally signed by ARJUN BISHT Date: 2019.02.25 Voluntary retirement in 1982, had been 15:52:19 IST Reason: suffering from health ailments due to which he had been hospitalized often. Unfortunately 1 Late Shri I.B. Bhasin expired on 8th May 2017. Due to his health problems, affairs of Appellant suffered set-back. 4. I say that I personally on account of ill-health of Late Shri I.B. Bhasin, I started to look into tax matters of Appellant-company. I say that it took some time for me to understand issues involved in order of Hon'ble Tribunal. After perusing order, it took me some time to understand its implications. 5. I further say that Hon'be Tribunal had set aside matters to file of Ld. AO (i.e. Respondent) for verification on certain issues. I say that, in pursuance of such setting aside Appellant received first notice from Ld. AO on 20th July 2017 and another notice on 22nd September 2017. And order, in pursuance of setting aside was passed by Ld. AO on 31st December 2017." High Court refused to accept explanation given by appellant and rejected Notice of Motion. main reason given in affidavit was that Ex- Chairman and Shareholder of appellant/company Late Shri Inder Bhan Bhasin, who was looking after affairs of appellant, was suffering from health ailment due to which he was hospitalized, who subsequently died on 08.05.2017. explanation given by appellant was not accepted by High Court. We are of view that sufficient cause was shown for condonation of delay in filing appeals which ought to have been accepted by High Court. We, thus, set aside order of High Court dated 05.07.2018, 2 condone delay in filing appeals. Appeals are restored before High Court to be heard on merits. Appeals are disposed of accordingly. .....J. (ASHOK BHUSHAN) .....J. (K.M. JOSEPH) New Delhi February 22, 2019 3 ITEM NO.51 COURT NO.13 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).31135-31139/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in NOM No. 481/2018 05-07-2018 in NOM No. 483/2018 05-07-2018 in NOM No. 485/2018 05-07-2018 in NOM No. 492/2018 05-07-2018 in NOM No. 493/2018 passed by High Court Of Judicature At Bombay) AAKASH LAVLESH LEISURE PVT. LTD. Petitioner(s) VERSUS INCOME TAX OFFICER 9(1)(1) Respondent(s) Date : 22-02-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. Arvind Verma, Sr. Adv. Mr. Rajat Singh, AOR For Respondent(s) Mr. H. Raghavendra Rao, Adv. Mrs. Anil Katiyar, Adv. UPON hearing counsel Court made following ORDER Leave granted. Appeals are disposed of in terms of signed order. Pending application(s), if any, stands disposed of. (ARJUN BISHT) (RENU KAPOOR) COURT MASTER (SH) BRANCH OFFICER (signed order is placed on file) 4 Aakash Lavlesh Leisure Pvt. Ltd. v. Income-tax Officer-9(1)(1)