Nma/106/2018 Of Pr. Commissioner Of Income Tax 13, Mumbai v. Sterling Oil Resources Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 106 OF 2018IN INCOME TAX APPEAL (L) NO. 2162 OF 2017 The Principal Commissioner of Income Tax-13Mumbai .. Applicant In the matter betweenThe Principal Commissioner of Income Tax-13Mumbai .. Appellant v/s. Sterling Oil Resources Ltd., Mumbai .. Respondent Mr. Akhileshwar Sharma for the applicant / orig. appellant Mr. F.A. Bhatt i/b Mint & Confreres for the respondent CORAM : M.S. SANKLECHA & SANDEEP K. SHINDE, J.J. P.C. DATED : 23[rd] MARCH, 2018. 1.This application seeks condonation of 175 days delay in filing the accompanying appeal from the order dated 22[nd] June, 2016 of the Income Tax Appellate Tribunal (the Tribunal). 2.The affidavit in support dated 13[th] December, 2017 of Mr. Sunil S. Deshpande, Deputy Commissioner of Income Tax points out that order dated 22[nd] June, 2016 was received on 9[th] November, 2016 by the appellant. Thereafter, due to shifting of office, the file relating to the 106-18-NMA-3=.doc present appeal got mixed up with other files and was only found after strenuous search on 27[th] July, 2017. Immediately thereafter steps were taken and the appeal was filed on 31[st] August, 2017. 3.We are satisfied with the reasons mentioned in the affidavit for delay in filing the present appeal. Accordingly, the motion is allowed in terms of prayer clause (A). 4.The appellant is directed to remove the office objections, if any, within a period of four weeks from today. Needless to state that if the objections are not removed within the stipulated time, the appeal shall stands dismissed without further reference to the Court. (SANDEEP K. SHINDE, J.) (M.S. SANKLECHA, J.)