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The Commissioner Of Income Tax v. M/S.mazda Imaging Pvt.ltd

High Court 16 Jun 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax v. M/S.mazda Imaging Pvt.ltd
Date of order
16 Jun 2008
Assessment year(s)
Outcome
Dismissed

Case summary

In The Commissioner Of Income Tax v. M/S.mazda Imaging Pvt.ltd, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY NOTICE OF MOTION NO.1434 OF 2008 NOTICE OF MOTION NO.1434 OF 2008 NOTICE OF MOTION NO.1434 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.2633 OF 2007 INCOME TAX APPEAL (L) NO.2633 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Mazda Imaging Pvt.Ltd. .. Respondent Mr.A.D.Kango for the Appellant. Mr.A.K.Jasani for the Respondent CORAM :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, JJ. CORAM :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, JJ. DATE : 16th June, 2008 DATE : 16th June, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 294 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 5.9.2006. It appears that though the Chief CIT had granted approval for filing the Appeal on 19.1.2007 the Appeal came to be filed belatedly on 13.11.2007. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared and the other reasons beyond the control of the Appellant’s office etc. does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2633/2007 also stands dismissed. (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.) (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)
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