Pr. Commissioner Of Income Tax 4, Pune v. The Cosmos Co-Op Bank Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. NOTICE OF MOTION NO. 855 OF 2019 ININCOME TAX APPEAL (L) NO. 1236 OF 2014 Pr. Commissioner of Income Tax 4, Pune .. Applicant In the matter Between Pr. Commissioner of Income Tax 4, Pune .. Appellant Vs The Cosmos Co-op Bank Ltd.. Respondent ................... Mr. Sham Walve for the Applicant Mr. Joel S. Carlos for the Respondent Mr. Joel S. Carlos for the Respondent ................... CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ. DATE : JANUARY 21, 2020. P.C.: 1.Heard learned counsel for the parties. 2.This Notice of Motion has been sought for by therevenue for restoration of the related Income Tax Appealpreferred under Section 260A of the Income Tax Act, 1961which was dismissed for non-removal of ofÏce objection. 2.1. There is delay of 1783 days in filing the Notice ofMotion. 3.Learned counsel for the respondent prays for time tofile objection. 4.Having regard to the fact that the appeal was dismissedat pre-registration stage, we feel that filing of objection bythe respondent is not warranted. 5.After hearing learned counsel for the parties and ondue consideration , the delay of 1783 days in filing thepresent Notice of Motion is condoned and the related IncomeTax Appeal be restored to file. The appeal may be registeredon removal of ofÏce objection within four weeks from todayand further subject to deposit of Rs. 5000/- by the revenuebefore the Maharashtra State Legal Services Authority,receipt of which shall be placed before the registry. 6.Notice of Motion is accordingly disposed of. [ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ]