Single judge order condoning a 451-day delay in filing an income tax appeal, attributing it to Law Department pendency and lack of stamp paper, and registering the appeal.
Delay condoned; Notice of Motion made absolute; Office directed to register the appeal.
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MGN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.513 of 2005
IN
INCOME TAX APPEAL LODGING NO.279 OF 2005
The Commissioner of Income-tax
Mumbai ..Appellant
Vs.
Shri Ajay P. Bafna...................Respondent
Mr. B.M. Chatterji with Mrs. P.P. Bhosale, for the
Appellant.
Ms. Aasifa Khan for the Respondent
CORAM: F.I.REBELLO&
J.P.DEVADHAR,JJ.
DATED: 4TH SEPTEMEBR, 2007
P.C.:
. There is a delay of 451 days in filing the
Appeal. The cause shown is similar to what was
shown in Notice of Motion No.512 of 2005. Reply has
been filed by the respondents. Considering that the
delay was occasioned on account of pendency of the
matter in the Law Department and non-availability of
stamp paper, in our opinion the cause shown would
amount to sufficient cause. Hence delay condoned.
Notice of Motion made absolute in terms of prayer
clause (a). Office to register the Appeal.
(J.P. DEVADHAR, J.) (F.I. REBELLO, J.)
1 issue framed by the court
Whether delay of 451 days in filing an income tax appeal amounts to sufficient cause for condonation.
The Commissioner of Income-tax, Mumbai
Shri Ajay P. Bafna
F. I. Rebello
J. P. Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court