Nma/3140/2010 Of The Commissioner Of Income Tax 4 Mumbai v. Money Care Secudrities And Financial Services Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3140 OF 2010ININCOME TAX APPEAL NO.4032 OF 2010 The Commissioner of income Tax-4, ..Appellant. V/s. M/s. Money Care Securities & Financial Services Ltd. ..Respondent. Mr. Vimal Gupta for appellant. Mr. B.V. Jhaveri for respondent. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ.DATED : 14TH MARCH, 2011 P.C. :- 1.This Notice of Motion is taken out seeking condonation of 240 days delay and for setting aside the order dated 11/1/2010 whereby the appeal was dismissed for non removal of office objections within the time stipulated. Admittedly, neither office objections were removed within the stipulated time nor any application was moved seeking extension of time for removing office objection. The only reason for the delay in taking out the Notice of Motion set out in the affidavit filed in support of the Notice of Motion is that there were administrative difficulties. This explanation given in the affidavit is totally unsatisfactory and cannot be said to be a reasonable cause. However, in our opinion, interest of justice would be met, if the delay is condoned subject to the payment of costs of Rs.3,000/- to be paid by the revenue to the respondent within a period of 2 weeks from today. The revenue is directed to remove all office objections within three weeks from today. 2.If the amount Rs.3,000/- is not paid to the respondent within 2 weeks from today, the Notice of Motion shall stand dismissed without further reference to the Court. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)