Nma/1076/2007 Of The Commissioner Of Income-Tax-City Vi Mumbai v. M/S. Grasim Industries Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1076 OF 2007 INCOME TAX APPEAL (L) NO.625 OF 2007 The Commissioner of Income Tax..AppellantCity-VIMumbai M/s.Grasim Industries Ltd...RespondentMumbai Mr.Avinash D. Kango & Mr.P.S.Sahadevan, advocate,for appellantMr.J.D.Mistry with Mr.Atul J. Kasani,advocate, forrespondent P.C. days. In our opinion, considering the practicaldifficulties which the department has sought tobring on record and the fact that they areprosecuting the appeal, in our opinion, this would be a fit case to condone the delay. We make itclear that we have condoned the delay consideringthat these are the matters of the year 2007. Wemake it clear that such delays in new matters filedin the year 2008 onwards will have to be properlyexplained. The respondents can be compensated interms of cost. In the light of the above, delaycondoned subject to the Appellant's paying to therespondents cost quantified at Rs.2500/-. 2.It will be open to the State to recover thecosts from the Officers concerned, if negligence isfound on their part. Notice of Motion disposed ofaccordingly. Office to register the appeal. (R.S.MOHITE, J.) (F.I.REBELLO, J.)