A notice of motion in an income tax appeal where the High Court considered the condonation of delay. The Court found the delay justified due to practical difficulties faced by the Department and granted the application to register the appeal.
Condonation of delay and office directed to register the appeal.
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AGK 1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICITON
NOTICE OF MOTION NO.215 OF 2005
IN
INCOME TAX APPEAL (L) NO.158 OF 2005
The Commissioner of Income Tax .. Applicant.
Versus
M/s.Paville Fashions P. Ltd. .. Respondent.
Mr.A.D. Kango for the applicant.
CORAM : F.I. REBELLO &
J.P. DEVADHAR, JJ.
DATED : 28th AUGUST, 2007.
P.C. :
1. Delay is less than 200 days. Considering
the practical difficulties which the Department was
facing including referring the matters to the Law
Department, Government of India for drafting the
appeal memo and considering the affidavit in support
of the notice of motion, in our opinion, cause shown
would amount to sufficient cause. Hence, delay
condoned.
2. Office to register the appeal.
(J.P. DEVADHAR, J.) (F.I. REBELLO, J.)
1 issue framed by the court
Whether the delay in filing the appeal deserves condonation?
The Commissioner of Income Tax
M/s.Paville Fashions P. Ltd.
F.I. REBELLO
J.P. DEVADHAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court