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HC wrong in taking the technical view of dismissing the appeal on the ground of delay when it has to decide the question of law between the parties in any case in respect of earlier assessment year – Supreme Court

BHARTI AIRTEL LIMITED W.P.(C) 6345/2018, CM APPL. 45505/2019

Held : 

The High Court should not have taken such a technical view of dismissing the appeal in the instant case on the ground of delay, when it has to decide the question of law between the parties in any case in respect of earlier assessment year. For this reason we set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.

To download the complete order, Anil Kumar Nehru (Supreme Court) Condonation of Delay

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