In Nma/1648/2008 Of The Commissioner Of Income Tax -12, Mumbai v. M/S Rama Exports, 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
M/s Rama Exports.. Respondent
Mr.A.S.Rao for AppellantNone for Respondent
1. Heard the learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 521 delay caused in filingthe appeal.
2. Perused the affidavit in support of the Noticeof motion. It appears that though the last datefor filing the appeal was 20.11.06 the appeal cameto be filed belatedly on 24.4.08 i.e. almostafter 1 year and 10 months. The main delayappears in getting the appeal memo drafted and forobtaining court fee stamps. 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.1230 of 2008 also standsdismissed.
{A.V.Nirgude, J)
(Dr.S.Radhakrishnan, J)
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