The Commissioner Of Income Tax v. M/S. Icici Bank Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2482 OF 2007ININCOME TAX APPEAL LODGING NO.1216 OF 2007 The Commissioner of Income Tax ..Appellant.Vs.M/s. ICICI Bank Ltd...Respondents. Mr.P.S.Sahadevan for the Appellant. Mr.S.J.Mehta for the Respondents. CORAM : F.I. REBELLO & R.S. MOHITE, JJ.DATED : 12TH DECEMBER,2007. PC : 1. Heard both parties. 2. This Notice of Motion has been filed for condonationof 60-days delay in filing the main appeal. On perusalof the affidavit in support of the Notice of motion, wefind that the delay has been sought to be explained. Itis contended before us that in December 2005, theprocessing of judicial matters was shifted from the LawMinistry to the Income Tax Department and this hasresulted in several administrative difficulties. Incertain cases all the papers have not been received.The panel counsel were also involved in dealing witholder cases received from the Law Ministry. Taking intoaccount all these facts, we propose to accept the causeshown for condonation of delay subject to levy of costs.Notice of motion is therefore, allowed and the delay infiling the appeal stands condoned subject to payment of costs of Rs.2500/- which is to be paid directly to therespondents within a period of six weeks from today. Itis made clear that the department will be at liberty torecover the costs from the officer responsible forcausing the delay. ( F.I.REBELLO, J.)