In Itxa/1418/2009 Of The Commissioner Of Income Tax -5,Mumbai v. M/S Hill Properties Limited , Mumbai, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: However, for want of Notice of Motion as well as sufficient and reasonable cause for condoning the delay, the appeal is dismissed for delay in filing the same.
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 JURISDICTIONINCOME TAX APPEAL (L) NO.2378 OF 2008
The Commissioner of Income Tax
..Appellant.
V/s.
M/s.Hill Properties Ltd. ..Respondent.
Mr.P.S.Sahadevan for appellant.
None for respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH JUNE, 2009.
P.C. :-
1.Heard learned counsel for the revenue. There is a delay of 451 days in filing the appeal. There is no Notice of Motion filed seeking condonation of delay. The appeal is filed in 31st July, 2008. Till today, no motion is taken out seeking condonation of delay.
2.No doubt, there is a prayer in the appeal for
condoning the delay in filing the appeal. However, for want of Notice of Motion as well as sufficient and reasonable cause for condoning the delay, the appeal is dismissed for delay in filing the same.
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