Nma/1685/2013 Of Colorworld Solutions Pvt. Ltd v. Asst. Commissioner Of Income Tax-10(1)

sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1685 OF 2013 IN INCOME TAX APPEAL (L)NO.1770 OF 2013 Coloworld Solutions Pvt. Ltd.In the matter betweenColoworld Solutions Pvt. Ltd.-Versus-Assistant Commissioner of Income Tax-10(1) ..Applicant ..Appellant ..Respondent ........... Mr. Jitendra Singh for the Applicant.Mr. Arvind Pinto for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. A. SAYED, JJ. DATE :- 13[th] NOVEMBER, 2014 P.C.: We have heard the Applicant's advocate. This is an Assessee's Application seeking condonation of 194 days delay in filing of an Appeal to challenge the quantum of penalty. 2]On careful perusal of the affidavit in support of this Notice of Motion, we do not find any sufficient cause or reason for condoning the delay. The explanation that the Assessee desired to buy peace with the department and, therefore, paid the penalty but later on finding that it 1/2 was served with a notice of a prosecution and apprehending some consequences thereof that this Appeal is filed, does not constitute sufficient cause for not filing the Appeal within time. This could hardly be said to be reason for condoning the delay. The fact that the Applicant-Assessee was aware of the order imposing penalty, the amount or figure of penalty and a sum that he paid was exactly the same, would denote that he was fully aware and had knowledge of the order. If he does not file an Appeal within the prescribed time of limit thereafter, then, he must blame himself and none else. This is not a case where any genuine bona fide cause prevented him from filing the Appeal in time. The Motion is disposed of on merits and is, accordingly, dismissed. No costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) wadhwa 2/2