In The Commissioner Of Income Tax v. M/S. National Organic Chemicalindustries Ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: On failure to pay the costs within stipulated period, appeal to stand dismissed for non prosecution. the office objections, appeal to stand dismissed for non prosecution. delay in filing the appeal was caused on account of their negligence.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3123 OF 2007
IN
INCOME TAX APPEAL LODGING NO.1643 OF 2007
The Commissioner of Income Tax.
..Appellant.
Vs.
M/s. National Organic ChemicalIndustries Ltd.
..Respondent.
Mr. A.D. Kango and Mr. P.S.Sahadevan for theAppellant.
Ms. V.B. Patel for the Respondent.
CORAM : F.I. REBELLO &R.S. MOHITE, JJ.DATED : 26TH FEBRUARY,2008.
PC :1. We have heard the learned counsel for the appellant.There is a delay of 246 days. Considering the causeshown, delay condoned subject to the appellant paying tothe respondent costs quantified at Rs.5000/- ascondition precedent within 12 weeks from today. On
failure to pay the costs within stipulated period,
appeal to stand dismissed for non prosecution.
the office objections, appeal to stand dismissed for non
prosecution.
delay in filing the appeal was caused on account of
their negligence.
(R.S. MOHITE, J.)
(F.I. REBELLO, J.)
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