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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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