Delay of 1754 days in filing appeal condoned
Senior Bhosale Estate (HUF) vs. ACIT (Supreme Court)
COURT: Supreme Court
CORAM: A. M. Khanwilkar J, Dinesh Maheshwari J
SECTION(S): 5 of Limitation Act
DATE: November 7, 2019 (Date of pronouncement)
DATE: November 16, 2019 (Date of publication)
If the stand of the Applicant in the Affidavit that he had no knowledge about the passing of the order is not expressly refuted by the Respondent, the question of disbelieving the stand of the Applicant cannot arise.
For this reason, indulgence should be shown to the Applicant by condoning the delay.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS.6677-6690 OF 2010
O R D E R
The appellant(s) had asserted that they had no knowledge about passing of order dated 29.12.2003, until they were confronted with the auction notices in June 2008 issued by the competent authority.
Soon thereafter, the appellant(s) filed appeal(s) accompanied by the subject application(s) on 19.07.2008.
Notably, the respondent(s) did not expressly refute the stand taken by the 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, the question of disbelieving the stand taken by the appellant(s) on affidavit, cannot arise and for which reason, the High Court should have shown indulgence to the appellant(s) by condoning the delay in filing the concerned appeal(s). This aspect has been glossed over by the High Court.
Accordingly, these appeals are allowed. We set aside the impugned order of the High Court and relegate the parties before the High Court, by allowing the civil application(s) filed by the appellant(s) for condonation of delay in filing the concerned appeal.
As a result, the concerned appeal(s) shall stand restored to the file of the High Court and be proceeded in accordance with law.
Pending applications, if any, stand disposed of.
………………….J (A.M. KHANWILKAR)
………………….J (DINESH MAHESHWARI