[2019] 103 taxmann.com 248 (SC)

SUPREME COURT OF INDIA

Aakash Lavlesh Leisure (P.) Ltd.

v.

Income-tax Officer 9(1)(1)

Section 260A of the Income-tax Act, 1961 – High Court, appeal to (Condonation of delay)

  Appellant filed appeals before High Court for condonation of delay of 224 days in filing appeals and an affidavit explaining delay was filed

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 who was looking after affairs of appellant, was suffering from health ailment due to which he was hospitalized, who subsequently died

  Explanation given by appellant was not accepted by High Court and High Court refused to condone delay of 224 days in filing appeal

  Whether since sufficient cause was shown for condonation of delay in filing appeals, High Court ought to have accepted same

 Held, yes – Whether thus, order of High Court was to be set aside and delay in filing appeals was to be condoned and matter was to be restored before High Court to be heard on merits –

Held, yes [Paras 4 and 5]

[In favour of assessee/remanded back]