(A.K. Sikri and S. Abdul Nazeer, JJ.)
Anil Kumar Nehru thr his Power of Attorney Ankit Agrawal _______________________________________________ Petitioner;
v.
Assistant Commissioner of Income Tax Circle 16(2), Mumbai ________________________________________________ Respondent.
Civil Appeal No(s). 11750/2018 [Arising out of Special Leave Petition(C) No(s). 15715/2017], decided on December 3, 2018
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
The Order of the court was delivered by
Order
1. Leave granted.
2. 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.
3. The appeals are allowed accordingly.
Petition(s) for Special Leave to Appeal (C) No(s). 15715/2017
Anil Kumar Nehru thr his Power of Attorney Ankit Agrawal __________________________________________________ Petitioner
v.
Assistant Commissioner of Income Tax Circle 16(2) ______ Respondent
(IA No. 42416/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
WITH
SLP(C) No. 15793/2017 (IX)
SLP(C) No. 16921/2017 (IX)
(IA No. 50414/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 16285-16287/2017 (IX)
(IA No. 46691/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 03-12-2018 These matters were called on for hearing today.
(Before A.K. Sikri and S. Abdul Nazeer, JJ.)
For Petitioner(s) Mr. Abhijeet Sinha, Adv.
Mr. Siddharth Naidu, Adv.
Mr. V. Balachandran, Adv.
M/S. KSN & Co., AOR
For Respondent(s) Mr. Tushar Mehta, SG
Mr. H. Raghavendra Rao, Adv.
Ms. Nisha Bagchi, Adv.
Ms. Liz Mathew, Adv.
Mrs. Anil Katiyar, AOR
UPON hearing the counsel the Court made the following
ORDER
4. The appeals are allowed in terms of the signed order.
5. Pending application(s), if any, stands disposed of accordingly.
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