Jajodia Finance Delay Condoned, Order Upheld

Authority: Supreme Court of India

Order Date: 27-07-2026

Case Overview

• Petition: Special Leave Petition (Civil) Diary No. 67794/2025, arising from the impugned final judgment and order dated 22-07-2025 in ITAT No. 2/2025 passed by the High Court at Calcutta.
• Parties: Petitioner – M/s. Jajodia Finance Limited; Respondent – Principal Commissioner of Income Tax (Central)-2, Kolkata.
• Applications before the Court: IA No. 91535/2026 (condonation of delay in filing) and IA No. 91538/2026 (condonation of delay in refiling/curing defects).
• Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
• Counsel for petitioner: Mr. Avra Majumdar, Adv.; Mr. Supratik Sarkar, Adv.; Mr. Dhrubajit Saikia, AOR. Court Master: Harpreet Kaur and Pooja Sharma.

Order

1. Delay condoned.

2. Having heard counsel and reviewed the record, the Court finds no good ground to interfere with the impugned order passed by the High Court.

4. Any pending application(s), if any, shall stand disposed.

Final Outcome

The Supreme Court condoned the delay in filing and refiling the income‑tax appeals filed by Jajodia Finance Limited and upheld the High Court’s earlier order, directing that any remaining applications be disposed of.

Topics: Tax Litigation, Judicial Order