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CIT vs. West Bengal Infrastructure Development Finance Corp (Supreme Court)

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DATE: (Date of pronouncement)
DATE: December 20, 2010 (Date of publication)
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Click here to download the judgement (west_bengal_delay.pdf)


Dept’s Appeals Should Not be Dismissed For Delay

The High Court dismissed the department’s appeal on the ground of delay. On appeal to the Supreme Court, HELD allowing the appeal:

Looking to the amount of tax involved in this case, we are of the view that the High Court ought to have decided the matter on merits. In all such cases where there is delay on the part of the Department, we request the High Court to consider imposing costs but certainly it should examine the cases on merits and should not dispose of cases merely on the ground of delay, particularly when huge stakes are involved.

See Also: Improvement Trust vs. Ujagar Singh (SC): Unless mala fides are writ large, delay should be condoned and Finance Bill 2010: Grasim superseded .. but whither accountability? & A collosal waste of tax resources!. Based on the earlier stern stand of the Courts, the Department had taken steps to fix accountability for timely filing of appeals.

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