The Commissioner Of Income Tax-21,Mumbai v. Savistridevi Ringshia

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1006 OF 2009 The Commissioner of Income Tax-21,Mumbai Vs. Savistridevi Ringshia ..Applicant ..Respondent .... Mr. Suresh Kumar a/w N.A. Kazi, Advocates for Applicant.Mr. Pankaj R. Toprani and Ms. Keyuri Y. Desai, Advocates forRespondent. .... P.C.: CORAM : M.S. SANKLECHA & N.M. JAMDAR, JJ.DATED : 12[th] JUNE 2015 This Notice of Motion seeks to recall the order dated 21 August 2008 dismissing the revenue's appeal in default. 2.The present Notice of Motion was taken out in 2009 andfor a period of six years thereafter the revenue has made no attemptto mention the matter for early disposal. The order dated 21August 2008 does make observations regarding attitude of therevenue and sort of assistance rendered by the Counsel appearingfor revenue. 3.Mr. Suresh Kumar, the learned Counsel appearing forrevenue tenders an unconditional apology for the delay in takingout Notice of Motion and also for not having been able to assist theCourt when the order dated 21 August 2008 was passed. 4.As the revenue's appeal has not been considered onmerits, we are inclined to restore the appeal for consideration.However looking at the attitude of the revenue, the appeal isrestored subject to a payment of cost of Rs.2,500/- to therespondent-assessee as condition precedent. The revenue shall paycost of Rs.2,500/- to the respondent-assessee within a period of twoweeks from today i.e. on or before 26 June 2015. The appeal belisted for admission on 29 June 2015. [N.M. JAMDAR, J] [M.S. SANKLECHA, J.]