The Dy. Commissiner Of Incoem Taxmumbai v. M/S Polychem Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2744 OF 2010 IN INCOME TAX APPEAL NO. 2001of 2009 The Dy. Commissiner of Incoem TaxMumbai … Appellant Vs. M/s Polychem Limited …Respondent Mr. Suresh Kumar, Advocate for Appellant.Ms. Aasifa Khan, Advocate for respondent. P.C. : 1.This Notice of Motion is taken out seeking condonation of delay of 401 days in filing the Notice of Motion for setting aside the order dated 11[th] June 2009. 2.In the present case, the appeal was beyond time 107 days. On a Notice of Motion taken out by the Revenue, the delay was condoned on 17[th] June 2008. Even after the delay was condoned, no 2 NMA: 2744/2010 steps were taken to remove office objections. Thereupon time was granted by conditional order of this Court dated 11[th] June 2009, wherein it was stated that if the office objections were not removed within the time granted, the appeal would stand dismissed without any further reference to the Court. Admittedly no steps were taken for removing office objections and accordingly the appeal was dismissed for non removal of office objections. Thereafter the present Notice of Motion was taken out seeking condonation of delay of 401 days in filing the Notice of Motion for setting aside the order dated 11[th] June 2009. The reasons given for the delay and for removing office objections within the time granted are not convincing. However, in view of the fact that the revenue involved in this appeal is to the tune of Rs.1,38,02,364/-, the delay is condoned subject to payment of costs of Rs.10,000/-, as a condition precedent. Appellant to pay costs of Rs.10,000/- to the respondent within a period of two weeks. It will be open for the revenue to recover the amount from the person who is responsible for the delay. The Notice of Motion is made absolute accordingly. (Smt. R.P. SondurBaldota, J.) NMA: 2744/2010