High Court should not take a technical approach and refuse to condone the delay when appeals for earlier years with identical issues are already pending before it: Supreme court

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High Court should not take a technical approach and refuse to condone the delay when appeals for earlier years with identical issues are already pending before it: Supreme court

IN THE 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

O R D E R

Leave granted.

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 the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.

The appeals are allowed accordingly.

………………….J.
[A.K. SIKRI]

………………….J.
[S. ABDUL NAZEER]

NEW DELHI;
DECEMBER 03, 2018


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