The Commissioner Of Income-Tax - Mumbai v. M/S. Sonata Software Ltd

Ladda IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 2807 of 2011.ININCOME TAX APPEAL (L) No.311 of 2004. The Commissioner of Income-tax - Mumbai ... Appellant. Versus M/s. Sonata Software Ltd. ... Respondent. Mr Suresh Kumar for the appellant.Mr Atul K. Jasani with Mr P.C. Tripathi for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 2 December, 2011. P.C. :- 1.This notice of motion is taken out by the appellant seeking condonation of delay of 1541 days for setting aside the order dated 15[th] May, 2007. 2.In the present case, the appeal filed by the Revenue was delayed by 230 days. Initially, the Prothonotary and Senior Master by an order dated 15[th ]June, 2004 directed the appellant to remove office objections within two weeks after disposal of Notice of Motion No. 999 of 2004 failing which the appeal would be rejected under Rule 986 of the High Court Original Side Rules, for non removal of the office objections. 3.Thereafter, Notice of Motion No. 999 of 2004, taken out by the Revenue seeking condonation of 230 days delay in filing the appeal was allowed by an order dated 30[th] April, 2007. As the appellant failed to remove the office objections within two weeks from the order dated 30[th] April, 2007, the appeal was dismissed on 15[th] May, 2007 for non compliance of the order of the Prohonotary and Senior Master dated 15[th] June, 2004. 4.The present notice of motion is taken out by the Revenue on 3[rd] August, 2011 seeking condonation of delay of 1541 days in taking out the notice of motion and for setting aside the order dated 15[th] May, 2007. The Counsel for the assessee strongly opposes the notice of motion and submits that in view of the inordinate delay which is unexplained, the notice of motion must be dismissed. 5.Although the explanation given by the Revenue in the affidavit in support of notice of motion, is not satisfactory, since the Revenue involved in the present case is Rs. 2,65,93,050/-, in the light of the decision of the Apex Court in the case of CIT Kolkata II vs. West Bengal Infrastructure Development Finance Corporation Ltd reported in 190 Taxman 321 SC, we deem it proper to condone the delay, subject to payment of costs of Rs.5,000/- to be paid by the appellant to the respondent within the period of two weeks from today. It will be open to the Revenue to recover the said amount from the concerned Officer for whose negligence the Revenue is made to pay cost of Rs.5,000/-. If the cost is not paid within the period of the two weeks Ladda from today, the appeal to stand dismissed without further reference to the Court. 6.Subject to the above conditions, all office objections are waived. The Appeal to be placed for admission along with other appeals in the regular course. (A.R.Joshi,J) (J.P.Devadhar,J.)