The Commissioner Of Income Tax – 3, Mumbai v. M/S.reliance Industrial Infrastructure Limited, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2510 OF 2012 ININCOME TAX APPEAL NO.18 OF 2002 The Commissioner of Income Tax – 3, Mumbai..Appellant. Versus M/s.Reliance Industrial Infrastructure Limited, Mumbai ..Respondent. Mr.Vimal Gupta, Senior Advocate with Ms.Padma Divakar for the appellant.Mr.P.C. Tripathi i/by Mr.Raj Darak for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 30[th] January 2013 P.C. : 1.Mr.Tripathi appearing for the respondent strongly opposes the application for condonation of delay in filing the appeal by the Revenue. 2.Though the explanation stated in the affidavit in support of the Notice of Motion is not satisfactory, yet considering the fact that the stakes involved in this appeal are approximately Rs.1 crore, it would be in the interest of justice that the delay is condoned and the appeal is taken on record. However, this condonation of delay is subject to payment of cost of Rs.5,000/- by the Revenue to the respondent – assessee. This payment to be made within a period of two weeks from today, failing which the Notice of Motion shall stand dismissed without any further reference to the Court. 3.The Notice of Motion is made absolute in terms of prayer clause (a) and (b). (M.S. Sanklecha, J.) (J.P. Devadhar, J.)