Allowing the appeal of the revenue the Court held that main cause of delay was a difference of opinion between two officers of the Department on whether an appeal was to be filed from the order of the Tribunal, and ultimately a legal opinion was taken and it was decided to file the appeal. In view of this and having regard to the importance of the matter, the High Court should hear the appeal on the merits. Delay of 362 days was condoned subject to payment of cost of Rs. one lakh by the Department to the assessee, and remitted the matter to the High Court for decision of the appeal on the merits.
CIT v. Progressive Education Society. (2019) 410 ITR 370/ 306 CTR 614 / 261 Taxman 456/ 174 DTR 281 / 262 Taxman 21(SC)/CIT (E ) v. Progressive Education Society. ( 2019) 177 DTR 58/308 CTR 198 (SC) Editorial : Order in CIT( E) v. Progressive Education Society ( 2019) 410 ITR 371/ 102 Taxmann.com 401 (Bom)(HC) is set aside.Nom No 52 of 2018 dt 9-03 -2018 is set aside .
S. 260A : Appeal-High Court–Delay of 362 days-Difference of opinion between two officers–Appeal was filed on the basis of legal opinion-Delay was condoned and remanded the matter to High Court to decide on merits- Cost of Rs. 1 lakh is awarded on department which is to be paid to the assessee.