Nma/63/2016 Of Cheryl J. Patel v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 62 OF 2016ININCOME TAX APPEAL NO.1910 OF 2015WITHNOTICE OF MOTION NO. 63 OF 2016IN INCOME TAX APPEAL NO.1911 OF 2015 Cheryl J. Patel .. Applicant In the matter between Cheryl J. Patel .. Appellant v/s. The Assistant Commissioner of Income-TaxCentral Circle 13, Mumbai .. Respondent Mr. Nishit Gandhi for the applicant None for the respondent CORAM : M.S. SANKLECHA & B.P. COLABAWALLA, J.J. DATED : 29[th] JANUARY, 2016. P.C. 1.Mr. Gandhi, learned Counsel for the applicant states that he has served the motions upon the respondent and undertakes to file affidavit of service by Monday i.e. on 1[st] February, 2016. 2.These Notices of Motion seek condonation of 175 days delay in filing the appeals for A.Y. 2003-04 and 2004-05 from the common impugned order dated 21[st] January, 2015 passed by the Income Tax Appellate Tribunal. 3.We have perused the affidavits in support of both the notices of motion. We find that the applicant is a senior citizen, whose affairs are looked after by her son one Mr. Punit Patel, who has also filed the affidavit in support of the motion. It is pointed out in the affidavit that after the conclusion of the hearing by the Tribunal on 17[th] December 2014, he secured employment abroad on Cruise Ship and was not in India when the impugned order of the Tribunal received on 3[rd ]February, 2015. The affidavit states that he came back to India only on 15[th] November, 2015 and has filed the accompanying appeal on 2[nd ]December, 2015. We are satisfied with the reasons set out explaining the delay in support of the notice of motion. 4.Accordingly, both Notices of Motion are allowed in terms of prayer clause (a). (B.P. COLABAWALLA, J.) (M.S. SANKLECHA, J.)