The Commissioner Of Income Tax v. Shri. Ashok V. Shah

(-1-) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 649 OF 2008 IN NOTICE OF MOTION NO. 2786 OF 2006 IN INCOME TAX APPEAL (L) NO. 1460 OF 2006 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Shri. Ashok V. Shah ... Respondent Mr. R. Ashokan for the Appellant. None for Respondent. CORAM: F.I. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: APRIL 02, 2009 R.S.MOHITE, JJ. DATED: APRIL 02, 2009 P.C.: P.C.: . There is delay in preferring the appeal. The motion was taken out being N.M.A. No. 2786 of 2006. By order dated 22.1.2008 the delay was condoned subject to payment of cost of Rs.2500/- within the period of four weeks from the date of the order. The cost was not paid within four weeks. In other words, on failure to pay cost conditional order would result in motion being dismissed. 11.2.2009 praying for extension of time for payment of cost and other consequential reliefs. An affidavit was also filed in support. In the affidavit it is set out that the order was made (-2-) available on or around 28.7.2008. The order was passed in the open court.The procedure in this court is that within few days the order is uploaded and any citizen including the department can get the copy of the said order. Nothing has been pointed out when the copy was applied for. All that is set out is that the copy was available on 28.7.2008. It is then set out that the cheque of Rs.2500/- was received on 28.8.2008. The reason given for failure of payment of cost was on account of delay in receipt of order dated 22.01.2008. In our opinion the cause shown would not amount to sufficient cause. Apart from the reasons given which would not amount to sufficient cause, we find that the experience of this court has been that the department takes it for granted that the courts will condone the delay whether there is explanation or no explanation. In our opinion, at some point of time, the department must be put to the strict test regarding sufficient cause. . In the instant case, cause shown would not amount to sufficient cause and consequently motion dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)