The High Court of Bombay, considering causes of delay including pending matter with the Law Ministry and lack of funds, held that the 415-day delay in filing the Income Tax Appeal constituted sufficient cause and accordingly condoned it.
Delay condoned. Motion made absolute. Office directed to register the Appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
(-1-)
MGN
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.514 of 2005
IN
INCOME TAX APPEAL LODGING NO.280 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 415 days in filing the
Appeal. The cause shown was that the matter was
pending with the Law Ministry for drafting the
Appeal and on account of non-availability of funds
for buying stamp papers. There is an affidavit
opposing the motion.
2. Considering the cause shown, in our opinion
the same would amount to sufficient cause. Hence
delay condoned. 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 a delay of 415 days in filing an Income Tax Appeal, coupled with causes shown of matter pending with the Law Ministry and non-availability of funds, constitutes sufficient cause to condone the
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