Case LawHigh Court › The Cit -Ii v. M/S.parle Beverages Ltd

The Cit -Ii v. M/S.parle Beverages Ltd

High Court 02 Dec 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Cit -Ii v. M/S.parle Beverages Ltd
Date of order
02 Dec 2008
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Cit -Ii v. M/S.parle Beverages Ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.

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 INITXA (L) NO.2070/2008 NOTICE OF MOTION NO.3217/2008IN NOTICE OF MOTION NO.3217/2008 NOTICE OF MOTION NO.3217/2008 The CIT -II .. Appellant Vs. M/s.Parle Beverages Ltd. .. Respondent Mr.P.S.Sahadevan for the Appellant. Mr.A.K.Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ.DATE : 2nd December, 2008 CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. DATE : 2nd December, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 590 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 21.06.2006. It appears that though the Chief CIT had granted approval for filing the Appeal on 31.10.2006 the Appeal came to be filed belatedly on 11.07.2008. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared, and the other reason that the Government Counsel kept brief with himself for inordinate time for non-availability of stamp papers, etc. does not appear to be justifiable. 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.2070/2008 also stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)
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