The High Court dismissed the Income Tax Appellant's notice of motion seeking condonation of a 463-day delay in filing an appeal. The court found no reasonable explanation for the 15-month gap from September 2005 to December 2006.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.4445 OF 2006
IN
INCOME TAX APPEAL (L) NO.2618 OF 2006
The Commissioner of Income Tax-1 .. Appellant
V/s
M/s.Trident Shipping Agencies Pvt.Ltd. .. Respondent
Mr.A.S.Rao for the Appellant.
Mr.S.E.Dastoor, Senior Advocate with Mr.Nirag Sheth i/by
M/s.Rajesh & Co. for the Respondent.
CORAM : DR.S.RADHAKRISHNAN&
J.P.DEVADHAR, JJ.
DATE : 7th February, 2007.
P.C.:
1. Heard the learned Counsel for the parties. By this
Notice of Motion, the Appellant (Revenue) is seeking
condonation of 463 days delay caused in filing the
Appeal.
2. Perused the affidavit in support of the Notice of
Motion. The affidavit very clearly admits that the last
date for filing the Appeal was 2.9.2005. Mr.Rao, the
learned Counsel for the Appellant on instructions from
his client, states that the Law Ministry ceased to take
care of the matter and it was left with the concerned
Department to take care of the matter in view of the
policy decision. Mr.Rao conceded that from
September-2005 onwards it was the concern of the Income
Tax Department to pursue this matter. The affidavit is
totally silent and there is no reasonable explanation
given with regard to the delay caused in filing the
Appeal from Septmber-2005 til December-2006 which is
more than 15 months. Notice of Motion is totally devoid
of merits and hence stands dismissed.
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
1 issue framed by the court
Whether the condonation of delay of 463 days in filing an Income Tax Appeal justified given the lack of a reasonable explanation.
The Commissioner of Income Tax-1
M/s.Trident Shipping Agencies Pvt.Ltd.
DR.S.RADHAKRISHNAN
J.P.DEVADHAR
As recorded by the court registry
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