2014 (4) TMI 83

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..... f the Income Tax Act, 1961 (for short "1961 Act") before the Bombay High Court which came to be dismissed by the High Court as it suffered from a delay of 12 days. Although notice of motion was taken out by the revenue supported by an affidavit for condonation of delay, but the High Court held that there was no justification for condonation of delay in filing the appeal. 4. By the Finance Act, 19 .....

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..... d in failure of justice. 7. We, accordingly, allow the appeals and condone the delay in filing the appeal by the revenue before the High Court. The Income Tax Appeal (L) No. 4157 of 2008, titled "The Commissioner of Income Tax vs. M/s. Atcom Technologies Ltd." is restored to the file of the High Court for hearing and consideration in accordance with law. No costs.
Case laws, Decisions, Judgem .....

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