Mc/1690/2011 Of Commissioner Of Income Tax v. M/S Williamson Tea Assam Ltd

MC 1690/2011BEFOREHON’BLE MR. JUSTICE AMITAVA ROYHON’BLE MR. JUSTICE P.K.. SAIKIA (Amitava Roy, J) This is an application under Section 5 of the Limitation Act, 1963 for condonation of delay of 298 days in filing the accompanying appeal under Section 260A of the Income Tax Act, 1961 preferred against he judgment and order dated 31.8.2007 passed by the learned Income Tax Appellate Tribunal, Gauhati Bench, Guwahati in ITA No. 109(Gau)/06 and ITA No. 129(Gau)/07 for the assessment year 2002-2003. We have heard Mr Sarma, Advocate for the applicant and Dr. Saraf, SeniorAdvocate assisted by Ms N Hawelia, Advocate for the opposite party. An affidavit-in-opposition has been filed on behalf of the opposite party resisting the prayer for condonation of delay. Upon hearing the learned counsel for the parties and on a consideration of the averments in their pleadings, we are of the view that in the facts and circumstances of the case, the prayer for condonation of delay ought to be allowed. This is more so in view of the exhaustive analysis made by this Court inCommissioner of Income Tax-vs- M/s Williamson Tea (Assam) Ltd., (2011) 6 GLR 110 bearing an identical prayer. In the above view of the matter, the aforementioned delay is condoned. We make it clear that in condoning the delay we have not touched upon the merits of the appeal. Misc. case stands allowed in the above terms.