The Commissioner Of Income Tax v. M/S.rolson International
High Court
15 Apr 2008 In favour of: Assessee
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The Commissioner Of Income Tax v. M/S.rolson International
Date of order
15 Apr 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax v. M/S.rolson International, 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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.4643 OF 2007
NOTICE OF MOTION NO.4643 OF 2007
NOTICE OF MOTION NO.4643 OF 2007
IN
IN
IN
INCOME TAX APPEAL (L) NO.2807 OF 2007
INCOME TAX APPEAL (L) NO.2807 OF 2007
The Commissioner of Income Tax .. Appellant
Vs.
M/s.Rolson International .. Respondent
Mr.S.M.Shah for the Appellant.
None for the Respondent.
CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ.
CORAM :- DR.S.RADHAKRISHNAN &
J.P.DEVADHAR, JJ.
DATE : 15th April, 2008
DATE : 15th April, 2008
P.C.
P.C.
P.C.
1. Heard the learned Counsel for the Appellant. By
this Notice of Motion, the Appellant is seeking
condonation of 364 days’ delay caused in filing the
Appeal. Perused the affidavit-in-support of the Notice
of Motion. The affidavit does not even mention as to
when the Chief CIT had granted approval for filing the
Appeal, though the proposal was sent on 16.11.2006.
This Appeal came to be filed belatedly on 06.12.2007.
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
non-availability of Court fee stamps 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.2807/2007 also stands dismissed.
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
(J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)
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