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The Commissioner Of Income Tax-14 v. M/S.anil Impex

High Court 17 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-14 v. M/S.anil Impex
Date of order
17 Apr 2008
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax-14 v. M/S.anil Impex, 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.
1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.567 OF 2008 IN INCOME TAX APPEAL (L) NO.381 OF 2008 IN INCOME TAX APPEAL NO. OF 2008 The Commissioner of Income Tax-14..Appellant Vs. M/s.Anil Impex .. Respondent Mr.P.S.Sahadevan for the appellant Mr.Jitendra Singh i/b K.Gopal for the respondent CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATED : 17TH APRIL, 2008 P.C.: 1. Heard the learned counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 517 days’ delay caused in filing the Appeal. 2. Perused the affidavit-in-support of the Notice of Motion. It appears that though the 2 Commissioner of Income Tax had granted approval for filing an Appeal on 11.08.06, the Appeal came to be filed belatedly on 08.02.08 i.e. after a lapse of 18 months. 3. We are not satisfied with the reasons given for condonation of delay. The reason given for delay that of getting the draft memo of Appeal prepared does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 4. In view of the dismissal of the Notice of Motion, Income Tax Appeal (L) No.381 of 2008 also stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)
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