Nma/2328/2004 Of The Commissioner Of Income-Tax v. M/S Saumil M.patel

AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2328 OF 2004 IN INCOME TAX APPEAL (L) NO.965 OF 2004 The Commissioner of Income-tax City - 21 ..Applicant. V/s. Shri Soumil M. Patel ..Respondent. Mr.R. Asokan for the applicant. Mr.S.G. Dalal for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 11TH FEBRUARY, 2009. P.C. : 1. This notice of motion is taken out by the revenue for condonation of delay of 442 days in filing the instant appeal. We have heard learned counsel for the parties. Learned counsel for the respondent submitted that by the impugned order, two appeals filed by two brothers were disposed of. In the appeal filed by Milan M. Patel, there was 92 days delay. That delay has already been condoned. In the present case, there is delay of 442 days. He states that there is no parity because here the delay is more and no proper explanation is given. Hence, the motion be dismissed. 2. We have perused the affidavit in support of the notice of motion. In our opinion, since the delay in filing the companion appeal is already condoned, the delay caused in filing the instant appeal should be condoned in the interest of justice. Hence, the delay of 442 days in filing the instant appeal is condoned. 3. The notice of motion is disposed of. (Judge) (Judge)