The Commissioner Of Income Tax v. M/S. Rama Capital & Fiscal Services

(-1-) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2508 OF 2008 IN NOTICE OF MOTION NO. 4663 OF 2007 IN INCOME TAX APPEAL (L) NO. 1912 OF 2007 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus M/s. Rama Capital & Fiscal Services Ltd. ... Respondent Mr.P.S. Sahadevan for the Appellant. Mr.J.D. Mistri with Mr. A.K. Jasani for Respondent. CORAM: F.I. R.S.MOHITE, JJ. DATED: APRIL 02, 2009 P.C.: P.C.: . This court by order dated 28.3.2008 had granted 12 weeks time to the Revenue to pay the cost quantified at Rs.2500/- and remove the office objections if any. The last date for paying the cost and removing office objections would be 27.6.2008. The appellant failed to comply with the said order and consequently the appeal could not have been registered. The learned counsel also points out that the office objections also have not been removed. . This motion is taken out for condoning, according (-2-) to Revenue 11 days delay in paying the cost which was quantified. There is no reason in so far as removal of office objections. The reason given in the affidavit in support are administrative difficulties. It is pointed out that the cheque was drawn by the Zonal Accounts Office only on 13.6,2008 and in these circumstances, that the delay be condoned. . Firstly, the time having expired it will be debatable where this court would have jurisdiction to extend the period. Even assuming so, the order was to pay costs and remove office objections. The only explanation given is in respect of the payment of cost. There is no explanation for not removing the office objections. On behalf of the assessee, the learned counsel points out that considering that as the appellants have failed to show any cause, for not removing office objections, the motion is liable be dismissed. Considering the above, in our opinion, no case made out either for extension of time or condonation of delay and consequently motion dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)