Nma/1043/2015 Of Commissioner Of Income Tax, Central -I v. M/S Cipla Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1043 OF 2015ININCOME TAX APPEAL NO. 706 OF 2013 Mr. Suresh Kumar for the applicant. Mr. Netaji Gawade i/b. M/s. Sanjay Udeshiand Co. for the respondent. CORAM :-S. C. DHARMADHIKARI &A. K. MENON, JJ.DATED :-MARCH 10, 2017 P.C. :- 1)This notice of motion is praying for setting aside of an orderdated 30[th] March, 2015. Since that was an order passed in thepresence of both sides, this motion, which is registered on 13[th]July, 2015, is beyond the statutory period. It is barred bylimitation. The Registry, ordinarily should have raised thisobjection, but having not raised it, it is still open for therespondent to pray that the motion be dismissed on the ground ofdelay itself. However, we have heard both sides and finding thatthe Revenue deserves an opportunity to prove its case on meritsand Mr. Suresh Kumar appearing on behalf of the RevenuePage 1 of 2 J.V.Salunke,PA apologizes for the lapse of the Revenue's advocate, we set asidethe order passed earlier. We restore the appeal to the file of thiscourt. 2)The appeal shall be listed for admission as per its turnbefore the regular Bench. The Revenue shall pay costs quantifiedat Rs. 5,000/- to the respondent assessee. The costs be paidwithin a period of two weeks from the date of receipt of a copy ofthis order. The notice of motion is disposed of accordingly. (A.K.MENON, J.) (S.C.DHARMADHIKARI, J.)