" IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2022 (@ Special Leave Petition (C) No.581/2018) THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) 3 ...APPELLANT VERSUS SUNCITY PROJECTS PVT. LTD. ….RESPONDENT O R D E R Leave granted. By the impugned judgment and order, the High Court has refused to condone the delay of 86 days in preferring the appeal. We are of the opinion that in the facts and circumstances the case, the High Court ought to have condoned the delay of 86 days in preferring the appeal and ought not to have been too technical in dismissing the appeal on the ground of delay. The impugned order passed by the High Court refusing to condone the delay of 86 days and dismissing the appeal on the ground of delay of 86 days is unsustainable. Under the circumstances, the present appeal is allowed. The impugned order passed by the High Court dismissing the appeal on the ground of delay is hereby quashed and set aside and the delay of 86 days in filing the appeal is hereby condoned. Now, the High Court to decide and dispose of the appeal in accordance with law and on its own merits . contd.. Digitally signed by R Natarajan Date: 2022.04.05 16:54:31 IST Reason: Signature Not Verified - 2 - At this stage, learned counsel appearing on behalf of the Assessee has submitted that during the pendency of the present proceedings, the Assessee has settled the dispute under the Vivad Se Vishwas Scheme. It will be open for the Assessee to submit it before the High Court and the High Court to consider the consequences of any settlement under the aforesaid scheme in accordance with law and on its own merits. With this, the present Appeal is accordingly allowed to the aforesaid extent. No costs. ………………………………………J. [M.R. SHAH] ……………………………………J. [B.V. NAGARATHNA] NEW DELHI APRIL 01, 2022 ITEM NO.38 Court 12 (Video Conferencing) SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 581/2018 (Arising out of impugned final judgment and order dated 18-04-2017 in ITA No. 920/2016 passed by the High Court of Delhi at New Delhi) THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) 3 Petitioner(s) VERSUS SUNCITY PROJECTS PVT. LTD. Respondent(s) Date : 01-04-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MRS. JUSTICE B.V. NAGARATHNA For Petitioner(s) Mr. N. Venkataraman, ASG Mr. Arijit Prasad, Sr. Adv Mr. Rupesh Kumar, Adv Mr. Rajat Nair, Adv Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Ved Jain, Adv. Ms Richa Mishra, Adv. Mr. Subodh S. Patil, AOR UPON hearing the counsel the Court made the following O R D E R Leave granted. The appeal is allowed in terms of the signed order. Pending application(s) shall stand disposed of. (NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER (signed order is placed on the file) "
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