No.- Civil Appeal No. 3889 of 2017

R. K. Agrawal And Abhay Manohar Sapre, JJ.

For the Appellant : Samar Kachwaha, Deepak Joshi and Vimla Sinha for Anil Katiyar, Advocates
For the Respondent : Nirnimesh Dube, Amol Chitale and Anand Srivastava for M/s. Lex Regis Law Offices, Advocates

JUDGMENT

1. Delay condoned.

2. Leave granted.

3. We have heard the learned counsel for the parties and perused the impugned judgment and order dated July 20, 2009 passed by the High Court of Judicature at Bombay wherein delay of fourteen days in filing the appeal filed under section 260A of the Income-tax Act, 1961 was not condoned on the ground that there was no such power given to the High Court for condoning the delay.

4. Subsequently, sub-section (2A) of section 260A of the Act was inserted which empowers the High Court to condone the delay. The question whether insertion of sub-section (2A) is prospective or retrospective need not be gone into in the present case, as in our considered opinion, the High Court has inherent jurisdiction to condone such delay of fourteen days.

5. We, therefore, condone the delay of fourteen days and direct the High Court to decide the appeal on merits in accordance with law.

6. The civil appeal is disposed of in the above terms.

7. Pending application, if any, also stands disposed of.