Nma/2314/2007 Of The Commissioner Of Income Tax v. M/S Reliance Ports And Terminal Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2314 OF 2007 IN INCOME TAX APPEAL (L) NO.1295 OF 2007 The Commissioner of Income-tax-3,..AppellantMumbai M/s.Reliance Ports & Terminal Ltd...Respondent Mr.P.S.Sahadevan, advocate, for appellant Mr.J.D.Mistry with Mr.Raj Darak, advocate, forrespondent 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 it clear 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 properlyexplained. 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, J.)