In Nma/4227/2006 Of The Commissioner Of Income-Tax, Mumbai v. M/S Rajeev Ship Breakers, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4227 OF2006inINCOME TAX APPEAL (L) NO. ofThe Commissioner of Income TaxCity 17... AppellantvsM/s Rajeev Ship Breakers..RespondentsMr.R.Asokan for AppellantCORAM : F.I.REBELLO ANDR.S.MOHITE, JJDATED : 4TH DECEMBER, 2007P.C.1. This is a Notice of Motion for condoning505days delay in filing of the aforesaid Income TaxAppeal. A perusal of the affidavit in support ofthe Notice of Motion indicates that the ChiefCommissioner of Income Tax granted approval forfiling of the appeal on 12/5/2005 (wrongly trypedas 12/5/2006). Thereafter the matter was sent tothe Advocate for drafting the appeal on 17/5/2005.The draft appeal however was collected from theadvocate on 22/5/2006 i.e. after a period of aboutone year. In our view, the delay caused during theperiod from 17/5/2005 to 22/5/2006 has not beenexplained. The cause shown is therefore notsufficient cause. Consequently, Notice of Motionstands dismissed.
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