Naresh K. Pahuja, Ulhasnagar v. Ito Ward 2(2), Kalyan & Another

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3455 OF 2010 ININCOME TAX APPEAL (L) NO.2323 OF 2010 Naresh K. Pahuja, Ulhasnagar..Appellant. Versus ITO Ward 2(2), Kalyan & Another ..Respondents. Mr.J.D. Mistry, senior counsel i/by Mr.Ajay R. Singh for the appellant.Mr.S.R. Bhatnagar i/by Mr.N.R. Prajapati for the respondents. P.C. : CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. DATE : 28[th] February, 2011. 1.This Notice of Motion is taken out seeking condonation of 1080 days delay caused in filing the appeal against the order of the Income Tax Appellate Tribunal dated 10-07-2007. Perusal of the affidavit in support of the Notice of Motion shows that against the order of the Tribunal dated 10-07-2007, the Appellant had filed Miscellaneous Application which was dismissed by the Tribunal. Challenging the order of the Tribunal in dismissing the Miscellaneous Application, the appellant had filed a writ petition. The writ petition was allowed and the matter was restored back to the file of the Tribunal for consideration. Thereafter, the Tribunal once again dismissed the miscellaneous application. Hence, second writ petition was filed by the appellant. The said writ petition was again allowed and the matter was remanded back to the Tribunal for reconsidering the issue. By order dated 20-8-2010, the Tribunal has dismissed the miscellaneous application, against which order the appellant has filed writ petition bearing No.2526 of 2010 and the same is pending. 2.In the meantime, the appellant has filed the present appeal to challenge the original order of the Tribunal dated 10-07-2007 with a Notice of Motion seeking condonation of delay. In the circumstances set out herein above, in our opinion case is made out for condonation of delay. Accordingly, the Notice of Motion is made absolute in terms of prayer clause (a). 3.The appeal and writ petition be placed for admission after two weeks. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)