New Era Shipping Ltd v. Commissioner Of Income Tax, Panaji And Anr
High Court
11 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
New Era Shipping Ltd v. Commissioner Of Income Tax, Panaji And Anr
Date of order
11 Apr 2016
Assessment year(s)
—
Outcome
Allowed
Case summary
In New Era Shipping Ltd 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. 233 OF 2016INSTAMP NUMBER MAIN NO. 3919 OF 2015
NEW ERA SHIPPING LTD.,
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 60days for filing the appeal as a Misc. Application for recall of theimpugned order was filed on legal advise and as such the appealcame to be filed belatedly. The averments made in the application aresupported by an affidavit. The respondents have objected to the saidapplication by filing affidavit and disputing the contents thereof. It iswell settled that while examining the application for condonation of
delay a justice oriented approach has to be taken by the Court toadvance the cause of justice so that the dispute is decided on merits.
3. Considering the allegations made in the application which aresupported by an affidavit and as no malafides are attributed to theapplicants, 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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