M/S. New Egg. Centre v. The Commissioner Of Income Tax-21

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 508 OF 2012WITHINCOME TAX APPEAL (L) NO. 509 OF 2012WITHINCOME TAX APPEAL (L) NO. 510 OF 2012WITHINCOME TAX APPEAL (L) NO. 511 OF 2012 M/s. New Egg. Centre. ..Appellant. v. The Commissioner of Income Tax-21...Respondent. Mr. Jitendra Jain with Ms. Sutapa Saha for the Appellant.Mrs. S.V. Bharucha for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 23RD OCTOBER, 2012 PC: Whether the Income Tax Appellate Tribunal was justified in declining to condone the delay of 1095 days in filing the appeals against the order passed by Commissioner of Income Tax (Appeals) relating to the assessment year 2000-01 and 2001-02 is the question raised in all these appeals. 2)No doubt that the explanation given by the appellant for the delay is not satisfactory. However, in the light of the ASN explanation given by the assessee, in our opinion, interest of justice would be met if the delay is condoned subject to payment of costs of Rs.5000/- in each of these appeals. Accordingly, the orders of the Income Tax Appellate Tribunal impugned in these four appeals are quashed and set aside and the delay is condoned subject to payment of costs of Rs.5000/- in each appeal to be paid by the appellant to the revenue within a period of four weeks from today. Subject to such payment, the aforesaid tax appeals are allowed. The Income Tax Appellate Tribunal is directed to dispose of the appeals afresh on merits and in accordance with law. 3)The aforesaid appeals are disposed of in the above terms with no order as to costs. (M.S.SANKELCHA, J.) (J.P. DEVADHAR, J.)