In Nma/1514/2008 Of The Commissioner Of Income Tax-12, Mumbai v. Rachna Trust, 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 Commissioner of Income Tax12
Rachna Trust
Mr.A.S.Rao for AppellantMr.J.D.Mistry with Mr.M.K.Jasani for Respondents
P.C.
1. Heard the learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 545 delay caused in filing theappeal.
2. Perused the affidavit in support of the Noticeof motion. It appears that though the last datefor filing the appeal was 12.10.06 and theCommissioner of Income Tax had granted approval on6.9.06 the appeal came to be filed belatedly on9.4.08. Almost 15 months was taken for gettingthe memo of appeal drafted. We are not at allsatisfied with the reasons given for condonationof delay. No sufficient cause is made out forcondonation of delay. Hence, Notice of motionstands dismissed.
3. In view of dismissal of the Notice of Motion,Income Tax Appeal (L) No.1073 of 2008 also standsdismissed.
{A.V.Nirgude, J)
(Dr.S.Radhakrishnan, J)
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