Nma/1778/2007 Of Commissioner Of Income Tax,Mumbai v. Shri. Bharat S. Shah

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1778 OF 2007 IN INCOME TAX APPEAL (L) NO.835 OF 2007 The Commissioner of Income-tax, ..AppellantMumbai V/s. Bharat S. Shah..Respondent Mr.P.S.Sahadevan, advocate, for appellant CORAM : F.I.REBELLO &R.S.MOHITE,JJ. DATE : 21ST JANUARY, 2008 P.C. .The delay in this matter is less than 120days. In our opinion, considering the practicaldifficulties which the department has sought tobring on record and the fact that they are prosecuting the appeal, in our opinion, this wouldbe a fit case to condone the delay. We make itclear that we have condoned the delay consideringthat these are the matters of the year 2007. Wemake it clear that such delays in new matters filedin the year 2008 onwards will have to be properly explained. The respondents can be compensated interms of cost. In the light of the above, delaycondoned subject to the Appellant's paying to therespondents cost quantified at Rs.2500/-. 2.It will be open to the State to recover thecosts from the Officers concerned, if negligence isfound on their part. Notice of Motion disposed ofaccordingly. Office to register the appeal. (R.S.MOHITE, J.) (F.I.REBELLO)