Nma/1183/2007 Of The Commissioner Of Income Tax (Tds) v. M/S. Maersk India Pvt. Ltd
High Court
16 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/1183/2007 Of The Commissioner Of Income Tax (Tds) v. M/S. Maersk India Pvt. Ltd
Date of order
16 Apr 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Nma/1183/2007 Of The Commissioner Of Income Tax (Tds) v. M/S. Maersk India Pvt. Ltd, the High Court (2008) dismissed 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 JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY
NOTICE OF MOTION NO.1183 OF 2007IN
NOTICE OF MOTION NO.1183 OF 2007
IN
INCOME TAX APPEAL (LODG) NO.180 OF 2007
INCOME TAX APPEAL (LODG) NO.180 OF 2007
The Commissioner of Income Tax ..Appellant.
V/s.
M/s.Maersk India Pvt. Ltd. ..Respondent.
Mr.A.D.Kango for appellant.
Mr.A.K.Jasani for respondent.
CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.DATED : 16TH APRIL, 2008.
CORAM : DR. S.RADHAKRISHNAN AND
J.P.DEVADHAR, JJ.
DATED : 16TH APRIL, 2008.
P.C. :-
P.C. :-
Heard learned counsel for the appellant and
learned counsel for the respondent. The Motion is
filed for condonation of 376 days delay in filing the
above appeal. Perused the affidavit filed in support
of the Notice of Motion. The order of I.T.A.T. is
dated 22/6/2005. The Chief Commissioner of Income Tax
granted approval on 22/9/2005 for filing the appeal.
However, the appeal was filed on 23/1/2007 i.e. after
a lapse of almost 15 months. The reasons given for the
delay in filing the appeal is that there was delay in
getting the draft appeal memo, restructuring of the
department and insufficiency of stamp papers. The
reasons given are totally unsatisfactory. No case is
made out for condoning the delay. Notice of Motion is
dismissed with no order as to costs.
(J.P. DEVADHAR, J.)
(J.P. DEVADHAR, J.)(DR.S.RADHAKRISHNAN, J.)
(DR.S.RADHAKRISHNAN, J.)
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