Nma/889/2019 Of Dilip Shah v. The Commissioner Of Income-Tax Central-1

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.889 OF 2019 IN INCOME TAX APPEAL (IT) (L) NO.858 OF 2019 Mr. Sameer Dalal for Applicant. Mr. Ashok Kotangale i/b. Ms Mamta Omle for Respondent. P.C.: CORAM : UJJAL BHUYAN &MILIND N. JADHAV, JJ.DATE :JANUARY 28, 2020 Heard Mr. Dalal, learned counsel for the applicant and Mr.Kotangale, learned standing counsel Revenue for the respondent. 2.This notice of motion is sought for condoning the delay of 696days in preferring the related appeal. Be it stated that the related appealhas been preferred under Section 260-A of the Income Tax Act, 1961against the order dated 16.01.2015 passed by the Income Tax AppellateTribunal, Mumbai Bench “A”, Mumbai in IT(SS) No.29/M/2011 for theblock period covering assessment years 2001-02 to 2007-08. 3.Mr. Dalal submits that applicant came to know about the order ofthe Tribunal on 25.02.2017 when he got the information from the co-appellant. He had filed miscellaneous application for rectification ofcertain mistakes in the Tribunal’s order on 15.06.2017 which wasrejected by the Tribunal on 27.12.2018. Rejection order was received bythe applicant on 31.01.2019. Thereafter the present appeal was filed on22.05.2019. 4.After hearing learned counsel for the parties and on dueconsideration, we are of the view that it would be in the interest ofjustice if the appeal of the applicant is heard on its own merit. However,considering the delay involved, we are of the view that some cost maybe imposed on the applicant. 5.Accordingly, it is hereby directed that applicant shall pay cost ofRs.25,000.00 to the Maharashtra State Legal Services Authority, receiptof which shall be filed before the Registry of this Court. 6.Subject to such payment, delay in filing the related appeal iscondoned. 7.Notice of motion is discharged. (MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) Minal Parab