Single-judge High Court dismissed a notice of motion seeking condonation of 247 days' delay in filing an income tax appeal due to insufficient explanation.
Notice of motion dismissed; appeal dismissed; court fee refunded.
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:
| IN THE HI ORDINARY |
GH COURT OF ORIGINAL |
JUDI CIVIL |
CATURE AT JURIS |
BOMBAY DICTION |
|---|---|---|---|---|
| NOTICE | OF MOTION IN |
NO.654 OF |
2007 | |
| INCOME TAX |
APPEAL LOD |
GING | NO.2803 OF |
2006 |
| The Commissioner of Income TDS Vs. |
. | ..Appellant. | ||
| M/s. SMS India Pvt. Ltd. | ..Respondent. | |||
| Mr.A.D.Kango | for | the | Appellant. | |
| Mr.A.K.Jasani | for | the | R | espondent. |
| CORAM DATED |
: F.I. REBELLO : |
& 3RD |
R.S. MOHITE DECEMB |
, JJ. ER,2007. |
| PC | : | |||
| 1. This is |
a Notice of Motio |
n for |
condoning delay |
of |
| 247 days in |
filing the aforesaid |
main appeal. |
On | |
| perusal of the |
affidavit in suppor |
t of |
the Notice |
of |
| motion, it appears |
that ITAT order |
was |
received in |
the |
| office of CIT |
on 29.12.2005 and |
the | Chief CIT |
granted |
| approval for filing |
the appeal |
on | 19.4.2006. | The |
| explanation given |
however, is |
in re |
spect of |
matters |
| which occurred in |
Nov.2005 are |
com | pletely irrelevant |
and |
| indicate non ap |
plication of mind. |
T | here is no |
proper |
| explanation as to |
what happened |
after | the Chief |
CIT |
| granted approval |
on 19.4.2006. |
It |
is stated that |
the |
| Officer read the |
Memo of Appeal |
on | 14.3.2006 and |
filed |
| the appeal on |
22.12.2006. The |
delay | between |
14.3.2006 |
| and 22.12.2006 |
is not properly e |
xplained | . Hence, |
no |
sufficient cause is shown. Notice of motion is
therefore, dismissed.
(R.S. MOHITE, J.)
(F.I. REBELLO, J.)
:2:
| IN |
THE ORDIN |
HIG ARY |
H C OR |
OURT IGINAL |
OF JUDIC CIVIL |
ATURE AT J |
BO URISDIC |
MBAY TION |
|
|---|---|---|---|---|---|---|---|---|---|
| INC | OME | TAX | AP | PEAL | LODGING | NO.2803 | OF | 2006 | |
| The Com | mission | er of Inco Vs. |
me TDS. | ..Appellant. | |||||
| M/s. SM | S India P | vt. Ltd. | ..Respondent. | ||||||
| Mr.A.D. | Kango | for | the | Ap | pellant. | ||||
| Mr.A.K. | Jasani | for | the | Resp | ondent. | ||||
| CORA DATED |
M : |
F.I. |
REB : |
ELLO & 3RD |
R.S. MO DE |
HITE, CEMBE |
JJ. R,2007. |
||
| PC | : | ||||||||
| 1. | As | the | Notice | of | Motion | for cond |
onation of |
delay | has |
| been dis | missed, a | ppeal also | stands dis | missed. | Refund of | ||||
| court fee | as per ru | les. Certi | fied copy | expedite | d. |
(R.S. MOHITE, J.)
(F.I. REBELLO, J.)
2 issues framed by the court
Whether the delay in filing the income tax appeal was condonable.
Whether sufficient cause was shown for the 247-day delay.
Commissioner of Income TDS
M/s. SMS India Pvt. Ltd.
F.I. Rebello
R.S. Mohite
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
