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The Commissioner Of Income Tax v. Income Tax Appeal (L)

High Court 05 Aug 2009 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. Income Tax Appeal (L)
Date of order
05 Aug 2009
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income Tax v. Income Tax Appeal (L), the High Court (2009) dismissed the appeal.

Decision: 2.In this view of the matter, all the appeals are dismissed being barred by limitation with no order as to costs.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

bgpIN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2588 OF 2008 INCOME TAX APPEAL (L)NO.3128 OF 2008 The Commissioner of Income Tax Vs.M/s.K.M.Developers Mr.Suresh Kumar i/b.Anamika Malhotra for appellant. ..Appellant..Respondent INCOME TAX APPEAL (L)NO.1847 OF 2009 The Commissioner of Income Tax Vs.D.K.Enterprises ..Appellant ..Respondent Mr.Suresh Kumar i/b.Anamika Malhotra for appellant. INCOME TAX APPEAL (L)NO.1894 OF 2009 The Commissioner of Income Tax Vs.Supreme Industries Ltd. ..Appellant..Respondent Mr.Suresh Kumar for appellant. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 5TH AUGUST, 2009 DATE : P.C. 1.Delay in filing the above appeals is ranging from 23 days to 1 year. Admittedly, all these appeals are barred by limitation. No notices of motion are taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, all the appeals are dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)
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