The Commissioner Of Income Tax-3 v. M/S.abhinav Finance & Leasing Co.ltd
High Court
03 Jun 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-3 v. M/S.abhinav Finance & Leasing Co.ltd
Date of order
03 Jun 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-3 v. M/S.abhinav Finance & Leasing Co.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
NOTICE OF MOTION NO.1512 OF 2008
NOTICE OF MOTION NO.1512 OF 2008
NOTICE OF MOTION NO.1512 OF 2008
IN
IN
IN
INCOME TAX APPEAL (L) NO.69 OF 2008
INCOME TAX APPEAL (L) NO.69 OF 2008
The Commissioner of Income Tax-3 .. Appellant
Vs.
M/s.Abhinav Finance & Leasing Co.Ltd. .. Respondent
Mr.P.S.Sahadevan for the Appellant.
None for the Respondent.
CORAM :- DR.S.RADHAKRISHNAN &A.P.BHANGALE, JJ.
CORAM :- DR.S.RADHAKRISHNAN &
A.P.BHANGALE, JJ.
DATE : 3rd June, 2008
DATE : 3rd June, 2008
DATE : 3rd June, 2008
P.C.
P.C.
1. Heard the learned Counsel for the Appellant. By
this Notice of Motion, the Appellant is seeking
condonation of 1229 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
29/02/2003. It appears that though the Chief CIT had
granted approval for filing the Appeal on 25.3.2004 the
Appeal came to be filed belatedly on 10.1.2008. We are
not satisfied with the reasons given for condonation of
delay. The reasons given for delay that of
non-availability of Court fee stamps and the other
reasons beyond the control of the Appellant’s office
including the administrative difficulties and voluminous
work 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.69/2008 also stands dismissed.
(A.P.BHANGALE, J.) (DR.S.RADHAKRISHNAN, J.)
(A.P.BHANGALE, J.) (DR.S.RADHAKRISHNAN, J.)
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