The Commissioner Of Income Tax v. M/S.ashapura Exports Pvt.ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2689 OF 2009 The Commissioner of Income Tax Vs. M/s.Ashapura Exports Pvt.Ltd. ..Appellant ..Respondent Mrs.Padma Divakar for appellant. None for respondent. P.C. 1.Heard. Perused appeal. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 5TH DECEMBER,2009 DATE : 2.The appellant before the Tribunal was DCIT, Circle-2(1), whereas the appellant in the present appeal is CIT- Central-II. Admittedly, a copy of the impugned order was received by the appellant before the Tribunal on 18[th] May, 2009. If this date is taken as a date of receipt of copy of the impugned order, then the appeal would be barred by limitation though the statement is made in the memo of appeal that the copy of the impugned order was received on 22[nd] July, 2009. The statement made in this behalf cannot be accepted. The limitation will have to be counted from the date of receipt of copy of the impugned order by appellant before the Tribunal. In this view of the matter, appeal is clearly barred by limitation. Hence, the appeal stands dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)