Nma/789/2018 Of Pr.commissioner Of Income Tax-3 v. New India Assurance Co.ltd

Priya Soparkar 155 nma 789-18 in itxal 1123-15-o IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 789 OF 2018IN INCOME TAX APPEAL (L) NO.1123 OF 2015 Pr. Commissioner of Income Tax-3 ... Applicant/ Appellant V/s. New India Assurance Co. Ltd.… Respondent --- Mr.Suresh Kumar for the Applicant/Appellant.Mr.F.V.Irani with Mr.Atul Jasani for the Respondent. --- CORAM : AKIL KURESHI AND B.P.COLABAWALLA, JJ. DATE : JANUARY 31, 2019. P.C.:- 1.This notice of motion is taken out by the revenue seeking condonation of delay of 927 days in filing of the application forthe restoration of the appeal and recalling an order dismissingsuch appeal for non-removal of office objections. 2.Delay being considerable, in addition to the affidavit insupport of the notice of motion, we had also required the 255 nma 789-18 in itxal 1123-15-o counsel for the revenue to file an additional affidavit. Accordingly,he has tendered today an affidavit of 31[st] January, 2019 of theChief Commissioner of Income Tax, Mumbai. In this additionalaffidavit, it is pointed out inter-alia that the office objectionscould not be removed since certain documents and paper-bookwere not readily available. The same were later on obtained. Itis also stated that the deponent has instructed the staff to ensurethat such errors do not occur in future and timely steps aretaken for removal of objections. 3.In addition to the taking note of the averments in the twoaffidavits in support of the notice of motion, we also note that itis an admitted position, similar questions are already admitted inthis Court raised in the appeal concerning the same assessee forthe earlier assessment years. In such a situation, we may referto an order dated 3[rd] December, 2018 passed by the SupremeCourt condoning the delay which the High Court had refused todo mainly on the ground that similar questions concerning thesame assessee were admitted and pending before the HighCourt . Priya Soparkar 4.Under the circumstances, delay is condoned. The order dated 7[th] January, 2016 in so far as it relates to the present appeal, dismissing the appeal for non-removal of office objectionsis recalled. All office objections be removed latest by two weeksfrom today, failing which the appeal shall stand dismissed. 5.Notice of motion is disposed of accordingly. (B.P.COLABAWALLA,J.) (AKIL KURESHI,J.)….