Nma/363/2005 Of The Commissioner Of Income-Tax Central-Ii, Mumbai v. M/S. Vijay Associates (Diamonds) P. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.363 OF 2005ININCOME TAX APPEAL (L) NO.190 OF 2005 The Commissioner of Income Tax, Central II, Mumbai. ..... Appellant V/s. M/s.Vijay Associates (Diamonds) P. Ltd. ..... Respondent Mr.R.Ashokan a/w Poonam Bhosale i/b Pankaj Kapoor, Advocates, for theAppellant. Mrs.Vasanti Patel, Advocate, for the Respondent. CORAM : R.M.S.KHANDEPARKAR &P.B.MAJMUDAR, JJ. DATED : JUNE 19, 2008. P.C. 1.Heard. 2.Considering the fact disclosed in the affidavit in support of notice ofmotion, the delay of 362 days in filing the appeal is condoned subject topayment of costs of Rs.3,500/- to be paid by the appellant to therespondent within a period of 8 weeks. Though costs initially to be paid bythe appellant, the Commissioner of Income Tax shall hold necessaryinquiry and fix the responsibility and identify the Officer responsible for delay in filing the appeal and shall recover the same from the concerned officer. The notice of motion accordingly stands disposed of. ( P.B.MAJMUDAR, J.) ( R.M.S.KHANDEPARKAR, J.)