Nma/2261/2010 Of The Commissioner Of Income -Tax,Pune-Iv v. Ashwini Sahakari Ugnalay And Reserach Centre

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2261 OF 2010ININCOME TAX APPEAL NO.523 OF 2010 The Commissioner of Income Tax-IV, Pune. ..Appellant. V/s. Ashwini Sahakari Runglaya & Research Centre Niyamit ..Respondent. Mr. Vimal Gupta for appellant. Mr. K.B. Bhujle for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 7TH FEBRUARY, 2011 P.C. :- 1.There is a delay of 202 days in filing the appeal. Initially, Notice of Motion No.3112 of 2008 taken out by the Revenue was dismissed by this Court on 20/07/2009. The Apex Court by its order dated 19/07/2010 had set aside the order of this Court dated 20/07/2009 and directed the Revenue to file a fresh Notice of Motion seeking condonation of delay. Accordingly, the present Notice of Motion No.2261 of 2010 has been taken out seeking condonation of delay of 202 days in filing the appeal. 2.The explanation given in the affidavit in support of the Notice of Motion is that there was considerable delay in receiving the scrutiny report from the assessing officer. The delay that has occurred subsequently has not been properly explained. Counsel for the assessee objects to the condonation of delay in the absence of cogent reasons given by the revenue. In our view, in the facts of the present case, it would be just and proper to condone the delay subject to payment of costs. Accordingly, the Notice is Motion is made absolute in terms of prayer clause (a) subject to the payment of cost of Rs.1,500/- to be paid to the respondent within two weeks from today. 3.Notice of Motion is disposed of accordingly. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)