Vs
Case brief
What is this about?
The court condoned a 67-day delay in filing a Tax Case Appeal upon the submission that the tax effect is below the threshold limit. The appeal was ordered to be listed for withdrawal on account of low tax effect.
What did the court decide?
Delay condoned; appeal listed for withdrawal due to low tax effect.
What the court decided
A compact analysis
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T.C.M.P.No.19 of 2004
in TC(A).SR.Nos.44656 of 2003
R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J.
This petition is filed by the petitioner/Appellant seeking to condone the delay of 67 days in filing the above Tax Case Appeal.
2.Though notice was ordered to the respondent through court as well as privately, as early as on 03.03.2004, the petitioner / appellant has not taken any steps to complete the service, till date. 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.
msr
Note : Registry is directed to number the appeal and post the same after a week.
Issues for consideration
2 issues framed by the court
Whether delay of 67 days in filing a Tax Case Appeal can be condoned.
Whether the appeal should be listed after condonation of delay due to low tax effect.
Parties & counsel
- appellant
PETITIONER/APPELLANT
- respondent
RESPONDENT
Coram
R. MAHADEVAN
Case details
As recorded by the court registry
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