In The Matter Of Between : Matrix Marketing, Mumbai v. The Joint Commissioner Of Income Tax, Circle 21(2), Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1554 OF 2012IN INCOME TAX APPEAL NO..982 OF 2012 Tushar Bhupendra Avlani. ..Applicant. In the matter of between :Matrix Marketing, Mumbai.Vs. The Joint Commissioner of Income tax,Circle 21(2), Mumbai. ..Appellant. ..Respondent. Mr.A.K.Jasani for the Appellant.Mr.Tejveer Singh for the Respondent. CORAM : S.J.VAZIFDAR & M.S. SANKLECHA, JJ. DATE : 6[th] August, 2012 PC: This is the appellant's notice of motion for seeking condonation of delay for 1225 days in filing the appeal. Although the delay is not considerable, there is a valid explanation for the same. 2)The order of the Tribunal challenged in this appeal is dated 21[st] May, 2008. It was received by the appellant on 25[th] October, 2008. On 13[th] April, 2009, the appellant filed Miscellaneous Application No.124/Mum./2009 under Section 254(2) of the Income Tax Act for correcting certain mistakes. ASN 3)The last date for filing this appeal was 22[nd] February 2009. However, the order in the said Misc. Application was passed only on 20[th] August, 2010. By a letter dated 19[th] April, 2012 addressed to the Registrar of the Tribunal the appellant's Chartered Accountant stated that they had not received the order in the said Miscellaneous Application. By a further letter dated 19[th] April, 2012 addressed to the Registrar of the Tribunal the appellant once again stated that it had not received the order in the Miscellenous Application and informed the Tribunal of their change in address. Ultimately, only on 7[th] May, 2012 the appellant obtained a copy of the order. The appeal was thereafter, filed on 2[nd] July, 2012. In these circumstances, it is unfair to dismiss the appeal merely on the ground of delay. 4)The Notice of motion is therefore, made absolute in terms of prayer clause (a) and (b) and stands disposed of. ( M.S. SANKLECHA, J. ) ( S. J. VAZIFDAR, J.)