Appellant seeks condonation of 450 days delay. Court noted notice not served but accepted submission regarding low tax effect and condoned delay, listing appeal for withdrawal.
Delay of 450 days in filing the Tax Case Appeal condoned; appeal directed to be listed for withdrawal on account of low tax effect.
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T.C.M.P.No.130 of 2004 in TC(A). SR. No. 40727 of 2003
R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J.
This petition is filed by the petitioner/Appellant seeking to condone the delay of 450 days in filing the above Tax Case Appeal.
2.This court ordered notice to the respondent through court as well as privately as early as on 28.06.2004. Again the learned counsel for the petitioner /appellant was directed to serve notice on the respondent through privately, on 11.07.2011. However, till date, notice has not been served on the respondent. No affidavit of service has also been filed.
3.However, today, when the matter is taken up for consideration, the learned standing counsel appearing for the petitioner / appellant submits that the tax effect in this case is less than the threshold limit and hence, the delay may be condoned and the appeal may be directed to be listed for withdrawal on account of low tax effect.
4.Taking note of the aforesaid submission made on the side of the petitioner / appellant, the delay is condoned and the petition is ordered accordingly.
[R.M.D., J.] [M.S.Q., J.] 25.11.2021
Maya/Dhk
Note: Registry is directed to number the appeal and post it for admission, after a week.
2 issues framed by the court
Whether 450 days delay in filing a Tax Case Appeal can be condoned due to low tax effect?
Whether the appeal should be listed for withdrawal on account of low tax effect?
Petitioner/Appellant
Respondent
R. MAHADEVAN
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
