In Commissioner Of Income-Tax v. M/S.matt Production International, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: As the motion for condoning delay is dismissed, appeal also stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3777 OF 2005
IN
INCOME TAX APPEAL (L) NO.1643 OF 2005
Commissioner of Income-tax- ..Appellant
Versus
M/s.Matt Production International ..Respondent
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Mr.P.S.Sahadevan for the appellant.
Mr.M.Subramanium for the respondent.
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Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 4.02.2008
PC
1. This is a motion for condoning 232 days delay in
filing of the main appeal. A perusal of the
affidavit-in-support indicates that the file was
sent to the ministry of law for drafting appeal memo
on 11.4.2005. The appeal only could be filed on
30.11.2005. A period of about 7 months for drafting
appeal memo cannot be said to be reasonable. Hence,
cause shown does not amount to sufficient cause.
Hence motion dismissed.
INCOME TAX APPEAL (L) NO.1643 OF 2005
. As the motion for condoning delay is dismissed,
appeal also stands dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
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