1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.6671-6676 OF 2010 SENIOR BHOSALE ESTATE(HUF) Appellant(s) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX Respondent(s) WITH CIVIL APPEAL NOS.6677-6690 OF 2010 ORDER Heard learned counsel for parties. These appeals take exception to common order dated 13.02.2009 passed by High Court of Judicature at Bombay, Nagpur Bench in Civil Application No.7637 of 2008 in Income Tax Appeal St. No.16191 of 2008, Civil Application No.7638 of 2008 in Income Tax Appeal St. No.16193 of 2008, Civil Application No.7639 of 2008 in Signature Not Verified Digitally signed by DEEPAK SINGH Income Date: 2019.11.09 12:36:58 IST Reason: Tax Appeal St. No.16195 of 2008, Civil Application No.7640 of 2008 in Income Tax Appeal St. 2 No.16197 of 2008, Civil Application No.7641 of 2008 in Income Tax Appeal St. No.16199 of 2008, Civil Application No.7642 of 2008 in Income Tax Appeal St. No.16201 of 2008; Civil Application No.CAT 1 of 2009 in Wealth Tax Appeal St. No.19939 of 2008, Civil Application No.CAT 2 of 2009 in Wealth Tax Appeal St. No.19967 of 2008, Civil Application No.CAT 3 of 2009 in Wealth Tax Appeal St. No.19962 of 2008, Civil Application No.CAT 4 of 2009 in Wealth Tax Appeal St. No.19970 of 2008, Civil Application No.CAT 5 of 2009 in Wealth Tax Appeal St. No.19964 of 2008, Civil Application No.CAT 6 of 2009 in Wealth Tax Appeal St. No.19926 of 2008, Civil Application No.CAT 7 of 2009 in Wealth Tax Appeal St. No.19935 of 2008, Civil Application No.CAT 8 of 2009 in Wealth Tax Appeal St. No.19918 of 2008, Civil Application No.CAT 9 of 2009 in Wealth Tax Appeal St. No.19921 of 2008, Civil Application No.CAT 10 of 2009 in Wealth Tax Appeal St. No.19975 of 2008, Civil Application No.CAT 11 of 2009 in Wealth Tax Appeal St. No.19931 of 2008, Civil Application No.CAT 12 of 2009 in Wealth Tax Appeal St. No.19956 of 2008, Civil Application No.CAT 13 of 2009 in Wealth Tax Appeal St. No. 19959 of 2008 and Civil 3 Application No.CAT 14 of 2009 in Wealth Tax Appeal St. No.19944 of 2008, whereby it had dismissed said civil application(s) praying for condonation of delay in filing concerned appeal(s) against common order dated 29.12.2003 passed by Income Tax Appellate Authority being barred by 1754 days. appellant(s) had asserted that they had no knowledge about passing of order dated 29.12.2003, until they were confronted with auction notices in June 2008 issued by competent authority. Soon thereafter, appellant(s) filed appeal(s) accompanied by subject application(s) on 19.07.2008. Notably, respondent(s) did not expressly refute stand taken by appellant(s) - that they had no knowledge about passing of order dated 29.12.2003 until June, 2008. Unless that fact was to be refuted, question of disbelieving stand taken by appellant(s) on affidavit, cannot arise and for which reason, High Court should have shown indulgence to appellant(s) by condoning delay in filing concerned appeal(s). This aspect has been glossed over by High Court. 4 Accordingly, these appeals are allowed. We set aside impugned order of High Court and relegate parties before High Court, by allowing civil application(s) filed by appellant(s) for condonation of delay in filing concerned appeal. As result, concerned appeal(s) shall stand restored to file of High Court and be proceeded in accordance with law. Pending applications, if any, stand disposed of. .J (A.M. KHANWILKAR) J (DINESH MAHESHWARI) New Delhi November 07, 2019 5 ITEM NO.106 COURT NO.8 SECTION IX SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 6671-6676/2010 SENIOR BHOSALE ESTATE(HUF) Appellant(s) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX Respondent(s) ([ AT TOP ] ) WITH C.A. No. 6677-6690/2010 (IX) Date : 07-11-2019 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Ms. Bansuri Swaraj, Adv. Mr. Siddhesh Kotwal, Adv. Ms. Arshiya Ghose, Adv. Ms. Astma Sharma, Adv. Mr. Divyansh Tiwari, Adv. Ms. Ana Upadhyay, Adv. Mr. Nirnimesh Dube, AOR For Respondent(s) Mr. Arijit Prasad, Sr. Adv. Mr. Manish Pushkarna, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDER appeals are allowed in terms of signed order. Pending applications, if any, stand disposed of. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on file] Senior Bhosale Estate (HUF) v. Assistant Commissioner of Income-tax