Farooq R. Tanwar v. The Assistant Commissioner Of Income Tax, Ward 10(3

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2642 OF 2011 IN INCOME TAX APPEAL (L) NO.779 OF 2011 Farooq R. TanwarVersusThe Assistant Commissioner of Income Tax, Ward 10(3) ..Appellant. ..Respondent. Mr.P.P. Pandit with Mr.P.P. Prabhu for the appellant.Mr.Suresh Kumar for the respondent. CORAM : J.P. Devadhar &K.K. Tated, JJ. P.C. : DATE : 16th September 2011 1.This Notice of Motion is taken out seeking condonation of 1309 days delay in filing the appeal. 2.The assessee had filed Income Tax Appeal No.2390 of 2009 to challenge the order of the Income Tax Appellate Tribunal dated 7[th] November 2007. That appeal was allowed to be withdrawn by order dated 4[th] February 2010 with liberty to the appellant to take appropriate proceedings as is permissible in law. Thereafter, the assessee has taken out present Notice of Motion belatedly on 7[th] September 2011. In our opinion, the reasons set out in the affidavit in support of the Notice of Motion cannot be said to be sufficient cause for condoning the delay. 3.However, in the facts and circumstances of the present case, the delay is condoned, subject to payment of cost of Rs.5,000/- to be paid by the appellant to the respondent within two weeks from today. 4.Subject to payment of cost as condition precedent, the Notice of Motion is made absolute in terms of prayer clause (a). (K.K. Tated, J.) (J.P. Devadhar, J.)