Director Of Income Tax (International Taxation) -1 v. Deutche Bank A.g

K IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1968 OF 2011 ININCOME TAX APPEAL NO.5089 OF 2010 Director of Income Tax (International Taxation) -1.. AppellantVs.Deutche Bank A.G... Respondent. Mr.Suresh Kumar for the Appellant.Mr. B.D. Damodar i/b Kanga & Co. for the Respondent. CORAM: J.P. DEVADHAR & K.K. TATED, JJ.DATE: 21ST SEPTEMBER, 2011. P.C. 1This Notice of Motion is taken out seeking condonation of delay of 1419 days in filing the Income Tax Appeal. Initially, Notice of Motion No.4371 of 2009 was taken out by the Assessee seeking condonation of delay of 1419 days in filing the Appeal but the same was dismissed on the ground that this court has no jurisdiction to condone the delay. Accordingly, the Appeal was dismissed. On filing the Special Leave Petition by the Revenue, the Apex Court by its order dated 13[th] May, 2011 has allowed the Special Leave Petition and restored the Appeal with a direction to the Revenue to take out afresh Notice of Motion seeking condonation of delay. Accordingly, the present Notice of Motion is taken out by the Revenue. 2Perusal of the affidavit in support of the Notice of Motion shows that sufficient cause is not shown for condoning the delay. However, looking to the Revenue involved in the Appeal, in our opinion, the interest of justice would be met with the delay is condoned subject to payment of costs. Accordingly, the Notice of Motion is made absolute in terms of prayer clause (a) subject to the condition that the Appellant shall pay the costs of Rs.5,000/- to the Respondent within a period of three weeks from today. 3Office objections to be removed within three weeks from today. (J.P. DEVADHAR, J.) (K.K. TATED, J.)