The Pr. Commissioner Of Income Tax-3, Nagpur v. M/S. Nagpur Apmc, Nagpur

1 cat32.17 IN THE HIGH COURT OF JUDICATURE AT BOMBAY,NAGPUR BENCH, AT NAGPUR. CIVIL APPLICATION (CAT) NO. 32 OF 2017 IN INCOME TAX APPEAL ST. NO. 23876 OF 2017 ( The Pr. Commissioner of Income Tax-3, Nagpur ..vs.. M/s. Nagpur APMC, Nagpur ) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directionsand Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Mr. Anand Parchure, Counsel for the appellant, Mr. S.R. Bhattad, Counsel for the respondent. CORAM: ROHIT B. DEO & ANIL L. PANSARE, J J . DATED:11-08-2022 This application is taken out by the departmentseeking condonation of delay of 174 days in filing appeal. 2.Although the assessee has filed affidavit-in-response dated 04-6-2018 opposing condonation ofdelay, we are inclined to allow the application forreasons briefly spelt out hereinafter. 3.It appears that earlier the order impugned waschallenged by the department by preferring an appeal on23-6-2017. However, the appeal was filed by anauthority who did not have the jurisdiction over thematter. In view of objection raised to the tenability ofthe appeal, the appeal was withdrawn. The presentappeal is filed by the competent authority. Evenotherwise, considering the question involved, we find itappropriate to give an opportunity to the department to adgokar 2 cat32.17 address us on merits. 4.The delay in filing the appeal is condoned. Theapplication is allowed. INCOME TAX APPEAL ST. NO. 23876/2017 The appeal be registered. 2.At the request of the learned Counsel for theassessee, list on 18-8-2022. (ANIL L. PANSARE, J.)(ROHIT B. DEO, J.)