The Commissioner Ofincome Tax v. M/S. V. S. Dempoco. Pvt. Ltd

IN THE HIGH COURT OF BOMBAY AT GOA MISCELLANEOUS CIVIL APPLICATION NO. 652 OF 2005INTAX APPEAL NO. 20 OF 2005 The Commissioner ofIncome Tax ... Applicant versus M/s. V. S. DempoCo. Pvt. Ltd. ... Respondent Mr. S. R. Rivonkar, Advocate for the Applicant. Mr. P. Wagle, Advocate for the Respondent. CORAM : D. D. SINHA & N. A. BRITTO, JJ. DATE : 12TH DECEMBER, 2005. P.C.:­ Heard Mr. S. R. Rivonkar, the learned Counsel for the applicantand Mr. P. Wagle, the learned Counsel for the respondent. This Miscellaneous Civil Application is for review of the Order dated 22­8­2005 passed by this Court in Tax Appeal No.20/2005. Thelearned Counsel for the applicant states that by Order dated 22­8­2005 theAppeal came to be dismissed in limine only on the ground that the Appealwas not preferred by the Revenue Authorities against the Order of theTribunal in respect of the assessment year 1985­86. However, it is furthercontended that the Revenue Authorities in fact have filed an Appealagainst the Order of the Tribunal though the above referredstatement was made due to inadvertence. The learned Counsel,therefore, prays that the Order dated 22-8-2005 be reviewed and thesame may be recalled and Tax Appeal No. 20/2005 may be restoredon the file of this Court. The learned Counsel for the respondent does not disputethe factual aspect of the matter. In the backdrop of the abovereferred fact, it is evident that the learned Counsel for the Revenuemade the above referred statement though in fact the Appeal is filedagainst the Order of the Tribunal. It is also true that in view of thesefacts, this Court in Order dated 22-8-2005 has expressed that therewas no substantial question of law arisen in the Appeal and,therefore, dismissed the same in limine. In the backdrop of the aboverefered fact, we set aside the Order dated 22-8-2005 and restore theTax Appeal No.20/2005 on the file of this Court. Office is directed to list the same for admission after Vacation. Miscellaneous Civil Application stands disposed ofaccordingly. D. D. SINHA, J. N. A. BRITTO, J. RD.