The Commissioner Of Income Tax v. M/S Shiva Trading Corp., Mumbai

T IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO. 261 OF 2011ININCOME TAX APPEAL NO.4623 OF 2010 The Commissioner of Income Tax.. Vs. M/s Shiva Trading Corp., Mumbai. ..Appellant. ..Respondent. Mr.Vmal Gupta, for the Appellant.Mr S.G.Lakhani, for Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ.DATE : 3[rd] AUGUST, 2011. P.C.: Heard counsel for the Revenue and the Respondent. 2.This Notices of Motion is taken out seeking condonation of delay of 470 days in filing the notice of motion and for setting aside the order dated 21.7.2009. The affidavit in support of the Notice of Motion does not disclose sufficient cause for condoning the delay. However, looking to the stakes involved, in our opinion, interest of justice would be met if the delay is condoned subject to payment of costs. Accordingly, the notice of motion is made absolute in terms of prayers (a) and (b), subject to payment of costs of Rs.5000/- to be paid by the appellant to the respondent within a period of two weeks from today. Office objections to be removed within two weeks from today. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)