Supreme Court Condones Income Tax IA Delay

Authority: Supreme Court of India

Order Date: 08-08-2026

Case Overview

• Petitioner: Income Tax Officer Ward 1 (2)(3) & Ors
• Respondent: Hitarg Agritrade Commodities Pvt. Ltd.
• Proceeding: Special Leave Petition (Civil) Diary No. 42062/2026, arising from the impugned judgment and order dated 09‑12‑2025 in SCA No. 12238/2025 of the High Court of Gujarat, Ahmedabad.
• Issue: Condonation of delay in filing Income Tax Assessment (IA) No. 220568/2026.
• Hearing Date: 07‑08‑2026.
• Coram: Hon'ble Mr. Justice K.V. Viswanathan and Hon'ble Mr. Justice Arun Palli.
• Counsel for Petitioner: Mr. S Dwarakanath, Additional Solicitor General; Mr. Sudarshan Lamba, AOR; Mr. S Vijay Adithya; Adv. Ms. Shambhavi Sharma; Adv. Ms. Smita Pandey; Adv. Mrs. Sunita Sharma.
• Counsel for Respondent: Not listed.

Order Details

1. The Court condoned the delay in filing the IA.

2. The Court heard Mr. S Dwarakanath, learned Additional Solicitor General, appearing for the petitioner(s).

3. The Court directed that a notice be issued, returnable on 12 October 2026.

Final Outcome

• The filing delay was formally condoned, allowing the IA to proceed.
• A notice will be issued with a stipulated return date of 12 October 2026, providing the respondent an opportunity to respond.

Topics: Tax Litigation, Court Orders