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IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 5338 OF 2013 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL)NO.34192 OF 2012)

THE COMMISSIONER OF INCOME TAX ... APPELLANT

VERSUS

ESSAR PROJECTS LTD. ... RESPONDENT

O R D E R

1. Leave granted.

2. By the consent of the learned counsel for the parties, the  

matter is taken up for final hearing.

3. The Revenue had filed an appeal bearing Income Tax Appeal  

No.450 of 2010 against the order passed by the Income Tax Appellate  

Tribunal. While filing the appeal there was a delay of one day.  The  

High Court had dismissed the appeal by its order dated 22.07.2009.

4. The appellant was before this Court in S.L.P.(C)No.13872  

of 2011 @ CC No.7887 of 2011 against the order dated 22.07.2009 of  

the High Court.  While disposing of the said Special Leave Petition,  

this Court vide orders dated 10.05.2011 had directed the Revenue to  

file the Notice of Motion within eight weeks i.e. on or before 5th  

July, 2011.

5. In  compliance  of  the  orders  of  this  Court  dated  

10.05.2011,  the  Revenue  has  filed  the  Notice  of  Motion   on  

29.07.2011 which was beyond eight weeks time and there was a delay  

of  24 days in filing the Notice of Motion by the Revenue.

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6. Keeping in view the aforesaid aspect of the matter, the  

High Court has once again rejected the appeal filed by the Revenue.  

Being aggrieved by the said order, the Revenue is before us in this  

Civil Appeal.

7. We have herd learned counsel for the parties to the lis.

8. In our view, the High Court ought not to have been too  

technical in rejecting the Notice of Motion filed by the Revenue,  

since the Revenue could not obtain the certified copy of the order  

passed by this Court well within time.  

9. In that view of the matter, we condone the delay of 26  

days in filing the Notice of Motion by the Revenue.

10. We now request the High Court to dispose of the Income Tax  

Appeal  No.450  of  2011  on  merits,  after  affording  opportunity  of  

hearing to both the parties.  

11. The Civil Appeal is disposed of accordingly. No costs.

Ordered accordingly.    

...................J. (H.L. DATTU)

...................J. (DIPAK MISRA)

NEW DELHI; JULY 08, 2013