(A.K. Sikri and Ashok Bhushan, JJ.)
Commissioner of Income Tax (LTU) _________________ Appellant;
v.
Reliance Industries Ltd. ___________________________ Respondent.
Civil Appeal No. 10774 of 2018 [Arising out of S.L.P. (C) No. 19880 of 2018], decided on October 26, 2018
The Order of the court was delivered by
Order
1. Leave granted.
2. The appeal was filed by the Department (appellant herein) before the High Court against the judgment of the Income Tax Appellate Tribunal (ITAT). However, the said appeal was defective and the appellant took abnormal time of 1371 days in removing those defects. An application for condonation of delay was also filed. Since there was abnormal delay, the Registrar/Prothonotary & Senior Master of the Bombay High Court passed the Order dismissing the appeal for non-removal of office objections. The appellant herein took out a Notice of Motion against the aforesaid Order which has been rejected by the High Court vide the impugned Judgment.
3. No doubt, there is a long delay in removing the objections, we are of the opinion that in a case like this the High Court should have condoned the delay in removing the office objections and heard the matter on merits.
4. However, for the said delay caused by the appellant, the appellant shall pay cost of Rupees one lac within four weeks, which shall be deposited with the Supreme Court Bar Association Lawyers’ Welfare Fund.
5. In view of the above, we condone the delay in removing office objections and remit the matter to the High Court for consideration of the case on merits.
6. The appeal is allowed as indicated above.
Petition(s) for Special Leave to Appeal (C) No(s). 19880/2018
Commissioner of Income Tax (LTU) ___________________ Petitioner
v.
M/s. Reliance Industries Ltd _________________________ Respondent
Date : 26-10-2018 This petition was called on for hearing today.
(Before A.K. Sikri and Ashok Bhushan, JJ.)
For Petitioner(s) Mfr. Vikramjit Banerjee, ASG
Ms. Purnima Bhat Kak, Adv.
Mr. Manish Pushkarna, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. S.K. Bagaria, Sr. Adv.
Mr. K. R. Sasiprabhu, AOR
Mr. Vishnu Sharma, Adv.
Mr. Rohit Chandra, Adv.
UPON hearing the counsel the Court made the following
ORDER
7. Leave granted.
8. The appeal stands allowed in terms of the signed order.
9. Pending applications, if any, stand disposed of.
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