SC Rejects 359-Day Delay, Dismisses Revenue SLP as Time-Barred

The Revenue, led by the Deputy Commissioner of Income Tax and others, approached the Supreme Court by filing a Special Leave Petition against the Delhi High Court’s judgment dated 11.12.2024. However, the petition was filed with a substantial delay of 359 days. An application for condonation of delay was submitted, wherein the Revenue attempted to justify the delay in filing the petition. The matter came up before the Supreme Court primarily to examine whether such delay deserved to be condoned and whether the petition could be entertained.

Issue Before Court: Whether the Revenue had shown “sufficient cause” to justify condonation of a 359-day delay in filing the Special Leave Petition.

SC Decided: The Supreme Court refused to condone the delay and dismissed the Special Leave Petition as time-barred. The Court observed that the delay of 359 days was considerable and required a convincing explanation. After examining the application, the Court held that the reasons furnished by the Revenue were wholly inadequate and did not constitute sufficient cause. In clear terms, the Court found the explanation to be “absolutely insufficient.” Therefore, the application for condonation of delay was rejected, and as a consequence, the Special Leave Petition was dismissed at the threshold without examining the merits of the case.

To Read Full Judgment, Download PDF Given Below