Commissioner Of Income Tax-Iii, Nagpur v. Puranlal Agrawal (Huf), Nagpur

1 FARAD CONTINUATION SHEETIN THE HIGH COURT OF JUDICATURE OF BOMBAYBENCH AT NAGPUR Income Tax Appeal No. 45 of 2010 Commissioner of Income Tax-III, Nagpur ...VERSUS.. Puranlal Agrawal (HUF), Nagpur. =-=-=---=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Office Notes, Office Memorandum of Coram appearances, Court's orders of directions & Registrar's orders. Court's or Judges Order =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-==- Mr. Anand Parchure, Advocate for the appellant C ORAM: D.B.BHOSALE ; and PRASANNA B. VARALE, JJ. :6[th] August, 2010. DATED Civil Application (CAT) No. 94/2010 Heard learned counsel for the applicant. By this civil application, the applicant – Commissioner of Income Tax, Nagpur has prayed for condonation of 203 days’ delay in filing the application for bringing heirs and legal representatives of the sole respondent on record. It appears that in the Income Tax Appeal, notice was issued to the respondent and the notice was returned with bailiff's remark “respondent dead”.In view thereof, the applicant has filed the present application. Keeping that in view and considering the reasons stated in the application it is clear that the application has been filed immediately after the applicant came to know about the death of the sole respondent. Hence, we are inclined to condone 203 days’ delay in filing the civil application for bringing legal representatives of deceased respondent, on record. Civil Application (CAT) No. 99 of 2010. Heard learned counsel for the applicant. Issue notice to the legal representatives of the deceased respondent, as mentioned in paragraph 2 of the application, returnable on 03/9/2010. In addition to the Court’s notice, the applicant to serve the legal representatives of deceased respondent by Advocate’s notice either personally or by courier/speed post/fax and file affidavit of service before the returnable date. Diwale JUDGE JUDGE