In Nma/1815/2007 Of The Commissioner Of Income Tax,Mumbai v. M/S Mukat Tanks And Vessels, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: As the motion for condonation of delay is dismissed, appeal is also dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.1815 OF 2007ININCOME TAX APPEAL LODGING NO.1689 OF 2007The Commissioner of Income Tax-2...Appellant.Vs.M/s. Mukat Tanks & Vessels Pvt. Ltd...Respondent.
Mr.B.M.Chatterji with Ms. P.P. Bhosale andMr.P.S.Sahadevan for the Appellant.
None for the Respondent.
CORAM : F.I. REBELLO &R.S. MOHITE, JJ.DATED : 12TH FEBRUARY,2008.
PC :
1. This is a notice of motion for condonation of 1001days delay in filing the appeal. On perusal of theaffidavit in support indicates that approval for filingthe appeal was accorded on 30.9.2003. The matter wassent for drafting the Appeal on 7.10.2003. The appealwas filed on 1.9.2006. In our view, the delay for morethan two years and nine months for drafting the appealmemo cannot be said to be reasonable. The cause shown
does not amount to sufficient cause and hence, notice of
motion stands dismissed.
INCOME TAX APPEAL LODG. NO.1689 OF 2006
2. As the motion for condonation of delay is dismissed,
appeal is also dismissed.
(R.S. MOHITE, J.)
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