PCIT v. North Eastern Electric Power Corporation Ltd.( 2025) 477 ITR 376 (Maghalaya)(HC)

S. 260A : Appeal-High Court-Delay in filing appeal-Discretion to condone delay-Sufficient cause for delay-Delay to be condoned.

Ordinarily, “condonation of delay” is a matter of discretion to be exercised by the concerned court. Even if the delay is short and there is no proper explanation forthcoming, the delay need not be condoned. Similarly, despite the fact that the delay is enormous, if sufficient reasons are given thereunder, the delay can be condoned.

Held, that the delay was short and sufficient reasons had been given and so the delay had to be condoned.

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