Nma/213/2018 Of Principal Commissioner Of Income Tax-11, Mumbai v. Royal Star Jewellery Pvt. Ltd

Rane * 1/3 * NMA-213-2018 (SR.15) Thursday, 22.3.2018 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 213 OF 2018 IN INCOME TAX APPEAL (LODG) NO. 652 OF 2016 Pr. Commissioner of Income Tax-11, Mumbai ….Applicant/Orig. Appellant IN THE MATTER BETWEEN : Pr. Commissioner of Income Tax-11, Mumbai V/s. Royal Star Jewellery Pvt. Ltd. ….Appellant ….Respondent * * * * * Mr. Arvind Pinto, Advocate for the applicant-original appellant. CORAM :- M.S. SANKLECHA, & SANDEEP K. SHINDE, JJ. DATE :-22ND MARCH, 2018. P.C. :- This Notice of Motion has been taken out seeking condonation of delay of 410 days in seeking to set aside the self-operating order dated 8[th] September, 2016 passed by the Prothonotary & Senior Master, rejecting the appellant's appeal for non-removal of office objections under Rule 986 of the Bombay High Court (Original Side) Rules. 2.We find that at the time of passing of the order dated 8[th] September, 2016 by the Prothonotary & Senior Master, the appellants were represented before the Prothonotary & Senior Master. The affidavit-in-support of the Notice of Motion dated 20[th] December, 2017 is bereft of any particulars, in as much as, the basic date of when the Assessing Officer came to know that the Appeal stood rejected by the order dated 8[th] September, 2016 of the Prothonotary and Senior Master. It offers no explanation for the delay, save and except stating that the Officer took charge recently and on taking stock he realised that the appeal has been dismissed for non-removal of office objections. The Affidavit as filed is most Rane Thursday, 22.3.2018 casual and it does not make any attempt to explain the delay. In the above view, the Notice of Motion stands dismissed. No order as to costs. (SANDEEP K. SHINDE, J) (M.S. SANKLECHA, J) (M.S. SANKLECHA, J)