The Director Of Income Tax (Exemption v. Sadharmik Utkarsh Trust

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.495 OF 2005 The Director of Income Tax (Exemption) ..Appellant Vs. Sadharmik Utkarsh Trust ..Respondent Mr.R.A.Vaishampayan for the Appellant.Mr.Prakash Jhaveri - Respondent-in-person on behalfof Trust. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 16TH OCTOBER, 2008 P.C. 1.Heard the learned Counsel for the Appellant and Mr.Prakash Jhaveri in-person on behalf of theRespondent-Trust. relied on its earlier order pertaining to the A.Y.1993-94 with regard to very same Assessee. 4.It appears that the Department had challenged the orders pertaining to A.Y.1994-95 and 1996-97 byway of an Appeal, and this Court by a detailed orderdated 10th August,2006 had dismissed both the Appealsfor the A.Y.1994-95 and 1996-97 bearing Income TaxAppeal (L) No.1007 of 2006 and Income Tax AppealNo.(L) No.1006 of 2006. In fact, the Tribunal inparagraph No.3 of its order had categoricallymentioned that in view of the fact, that there is novariation in the facts for the present year i.e.A.Y.1995-96, respectfully following the aforesaiddecision for the A.Y.1993-94, the Department’s Appealwas dismissed by the Tribunal. 5.Under the aforesaid facts and circumstances ofthe case, for the very same reasons as mentioned inthe order dated 10th August,2006 passed by this Court, we are not inclined to entertain the above Appeal. 6.In the above Appeal, Mr.Prakash Jhaveri the Respondent-in-person had appeared on behalf of theRespondent-Trust on 29th September,2008. On that dayon the application of the learned Counsel for theAppellant, we had adjourned the matter to 13thOctober,2008 to enable the Appellant to takeinstructions about the decision of this Court withregard to the earlier Assessment Years. On 13thOctober,2008, again the learned Counsel for the :3: Appellant took time to take instructions in the above,and accordingly we had adjourned the matter for today i.e. 16th October,2008. On 13th October,2008 also, Mr.Prakash Jhaveri was present in the Court. :4: dereliction of duties. Under these direct the Director of Income Tax Mumbai-12 to initiate appropriate Departmental Enquiry against the said Mr.D.S.Gaonkar, Inspector. circumstances, we (Exemption), 9.In view of the hardship caused to theRespondent, we direct that the Appellant shall pay the costs quantified at Rs.5000/- (Rs.Five Thousand Only) to the Respondent within a week from today. 10.The Appeal stands dismissed accordingly. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)