In Mc/487/2011 Of Commissioner Of Income Tax v. M/S Assam Mineral Development Corporation Ltd, the High Court (2011) decided the matter.
Decision: Under the circumstances we allow the application and condone the delay i n filing the appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
MC 487/2011
BEFORE
HON’BLE THE CHIEF JUSTICE MR MADAN B.LOKUR
HON’BLE MR. JUSTICE K. MERUNO
There is a delay of 17 days in filing the appeal by the Revenue.
We have gone through the averments made in the application for condonation of delay and have also heard learned counsel for the assessee.
It is stated in the application that the preparation of the appeal took some time since certain formalities were required to be completed. It is stated that even though the case papers were handed over to learned counsel within timebut due to some procedural formalities the process could not be completed within time.
We are satisfied with the explanation given by the Revenue for the delayin filing the appeal.
Under the circumstances we allow the application and condone the delay i
n filing the appeal.
Misc Case stands disposed of.
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