The Assistant Commissioner Of Income Tax v. Sociedade De Fomento Industrial Pvt. Ltd
High Court
03 Apr 2024 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
The Assistant Commissioner Of Income Tax v. Sociedade De Fomento Industrial Pvt. Ltd
Date of order
03 Apr 2024
Assessment year(s)
—
Outcome
Other
Case summary
In The Assistant Commissioner Of Income Tax v. Sociedade De Fomento Industrial Pvt. Ltd, the High Court (2024) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Amrut
IN THE HIGH COURT OF BOMBAY AT GOA
MISC.CIVIL APPLICATION NO.98 OF 2024INTAX APPEAL NO.379 OF 2024 (F)
THE ASSISTANT COMMISSIONER OF INCOME TAX
... APPLICANT
Versus
SOCIEDADE DE FOMENTO INDUSTRIAL PVT. LTD
... RESPONDENT
Ms Susan Linhares, Standing Counsel for the Applicant. Mr Nishant Thakkar, Ms Linette Rodrigues and Ms JasminAmalsadvala, Advocates for the Respondent.
CORAM:- M. S. SONAK & VALMIKI MENEZES, JJ.DATED :- 3rd April, 2024
P.C.:
Heard Ms Susan Linhares, learned Standing Counsel for theApplicant and Mr Nishant Thakkar who appears with Ms L. Rodriguesand Ms J. Amalsadvala, learned counsel for the Respondent.
2. This is an application seeking condonation of the delay of 335days in instituting the Tax Appeal.
3. Earlier, the Applicant had instituted only one appeal againstthe common judgment and order dated 12.09.2022 made by the ITAT.
4. However, upon the registry pointing out to the Applicant thattwo separate appeals were necessary, this appeal was instituted. Allthis entails a delay of about 335 days.
5. Considering the cause shown, we cannot say that theApplicant was not diligent or that there are any malafides involved ininstituting this appeal beyond the prescribed period of limitation.
6. Since sufficient cause is shown, we condone the delay of 335days in instituting this appeal.
7. Misc. Civil Application No. 98 of 2024 is disposed of.
VALMIKI MENEZES, J.
M. S. SONAK, J.
AMRUT NAGESH TARIDigitally signed by AMRUT NAGESH TARI Date: 2024.04.04 17:32:16 +05'30'
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