Jayprakash Barbhaya v. The Income Tax Officer-29(1)(5) …

DDR IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 676 OF 2019 IN INCOME TAX APPEAL (L) NO. 1268 OF 2019 Jayprakash Barbhaya ..Applicant In the matter between Jayprakash Barbhaya … Appellant Vs.The Income Tax Officer-29(1)(5) … Respondent …........ Ms. Radha Halbe i/b. Mr. Devendra H. Jain for theApplicant/Appellant.Mr. Arvind Pinto for the Respondent. …........ CORAM : NITIN JAMDAR &M.S.KARNIK, JJ. DATE : 18 DECEMBER 2019 P.C.:- Heard learned counsel for the parties. 2.Perused the Affidavit in support of the Notice ofMotion. The reason given for delay of 397 days in filing theAppeal is that the Applicant had filed an application forrectification before the Tribunal. It is stated that the order of the 39 NMA 676-19.doc Tribunal dated 24 November 2017 was received by the Applicanton 27 January 2018. In the meanwhile, the Applicant had filedMiscellaneous Application for rectification which was allowed on23 July 2018. Copy was received on 30 August 2018. However,the fresh order was passed on 27 November 2018 adjudicatingonly on the jurisdictional issue. It is in these circumstances, thedelay has occurred. 3.We find that this is a sufficient reason to condone thedelay. Notice of Motion is allowed. Delay of 397 days in filing theAppeal is condoned. (M.S.KARNIK, J.) (NITIN JAMDAR, J.) DigitallyDikshasigned byDiksha RaneDate:Rane2019.12.1916:59:51+0530