Mr.kiran Gajanan Padiyar v. Commissioner Of Income Tax, Panaji And Anr
High Court
11 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
Mr.kiran Gajanan Padiyar v. Commissioner Of Income Tax, Panaji And Anr
Date of order
11 Apr 2016
Assessment year(s)
—
Outcome
Allowed
Case summary
In Mr.kiran Gajanan Padiyar v. Commissioner Of Income Tax, Panaji And Anr, the High Court (2016) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF BOMBAY AT GOA
MISC.CIVIL APPLICATION NO. 234 OF 2016INSTAMP NUMBER MAIN NO. 3921 OF 2015
MR.KIRAN GAJANAN PADIYAR. VersusCOMMISSIONER OF INCOME TAX, PANAJI AND ANR.,
... Applicant
... Respondents
Mr. D. Robinson, Advocate for the applicant.
Ms. A. Desai, Advocate for the respondents.
-Coram:F. M. REIS &NUTAN D. SARDESSAI, JJ.-Date:11th April, 2016
P.C.
Heard Mr. D. Robinson, learned counsel appearing for theapplicant and Ms. A. Desai, learned counsel appearing for therespondents.
2. This is an application for condonation of delay to file a TaxAppeal. It is contended by the applicant that there is a delay of 47days as a Misc. Application for recall of the order was filed on legaladvise and consequently, the appeal was filed belatedly. Theaverments made in the application are supported by an affidavit. Therespondents have objected to the said application by filing affidavitand disputing the contents thereof. It is well settled that whileexamining the application for condonation of delay a justice oriented
view has to be taken by the Court to advance the cause of justicewhen no malafides are attributed to such conduct.
3. Considering the allegations made in the application which aresupported by an affidavit and as no malafides are attributed by therespondents, we find that the delay in filing the appeal deserves to becondoned. Hence, the application is allowed. Delay standscondoned.
4. The application stands disposed of accordingly.
at*
NUTAN D. SARDESSAI, J.
F. M. REIS, J.
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