Empee Distilleries Limited v. The Assistant Commissioner of Income Tax, Company Range-II / Corporate Circle 2(1), Chennai

1. FACTS OF THE CASE

Empee Distilleries sought condonation of 958 days in filing TCA SR 145081/2025. The application seeking correction of the main order had been decided on 16 June 2025, after which the appeal was filed.

Source: PDF p. 2

2. DISCUSSION BY THE COURT

The Court treated the timing of the decision on the correction application as sufficient cause. Respondent’s counsel did not oppose condonation. The source does not identify the underlying assessment year or the statutory provision governing the correction request.

Source: PDF p. 2

3. JUDICIAL DECISION

The application for condonation of delay was allowed. The appeal was directed to be listed for admission.

Source: PDF p. 2

4. OUTCOME

The 958-day delay was condoned; the underlying appeal’s admission and merits remained to be considered.

Source: PDF p. 2

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Sufficient cause was linked to a specific event

The Court relied on the correction application being decided on 16 June 2025 and the appeal being filed thereafter. The result is not a blanket rule that any pending correction application suspends limitation.

Source: PDF p. 2

Non-opposition supported, but did not replace, the finding

The Court first identified sufficient cause and also recorded that Revenue did not oppose. The note should retain both features rather than present consent as automatic condonation.

Source: PDF p. 2

Keep this appeal separately identifiable

TCA SR 145081/2025 is the docket in this source. Similar language and the same delay in another Empee order do not merge the two appeals or establish that their underlying assessment years were identical.

Source: PDF p. 2