The Cit-9 v. M/S.centaur Pharmaceutical P.ltd
High Court
17 Nov 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Cit-9 v. M/S.centaur Pharmaceutical P.ltd
Date of order
17 Nov 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Cit-9 v. M/S.centaur Pharmaceutical P.ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Issue: The only reason given for delay is that the matter had to be examined at various levels of the Department to assess whether the matter is worth of appealing or not, and the procedural requirement took considerable time.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3057/2008 IN ITXA (L) NO.2772/2008
The CIT-9 .. Appellant
Vs.
M/s.Centaur Pharmaceutical P.Ltd. .. Respondent
Mr.P.S.Sahadevan for the Appellant.
None for the Respondent.
CORAM :- DR.S.RADHAKRISHNAN &
V.C.DAGA, JJ.
DATE : 17th November, 2008
P.C.
P.C.
1. Heard the learned Counsel for the Appellant. By
this Notice of Motion, the Appellant is seeking
condonation of 1344 days’ delay caused in filing the
Appeal. Perused the affidavit-in-support of the Notice
of Motion. The Appeal is against the ITAT’s order dated
7.7.2004. We are not satisfied with the reasons given
for condonation of delay. The only reason given for
delay is that the matter had to be examined at various
levels of the Department to assess whether the matter is
worth of appealing or not, and the procedural
requirement took considerable time. The affidavit does
not even disclose as to when the Chief CIT had granted
approval for filing the Appeal. The affidavit in
support is totally vague. No sufficient cause is made
out for condonation of delay. Hence, Notice of Motion
stands dismissed.
2. In view of dismissal of the Notice of Motion, Income
Tax Appeal (L) No.2772/2008 also stands dismissed.
(V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)
(V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)
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