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2015 (9) TMI 968 - BOMBAY HIGH COURT

2015 (9) TMI 968 - BOMBAY HIGH COURT - TMI - Condonation of delay - whether the applicant has shown sufficient cause so as to become entitled for condonation of delay? - Held that:- The affidavit in support does not set out the reasons why the Revenue decided to file an appeal in the case of "M/s. Shiv Roadways" in respect of the Assessment Year 2007-08 particularly when a conscious decision was taken on the same issue in case of the respondent assessee not to file an appeal. We expect the Reven .....

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AY HIGH COURT ), where a conscious decision has been taken not to prefer an appeal, the subsequent event such as the decision of the Court of law would not entitle a party to assail the order consequent to the aforesaid decision and seek the condonation of delay. - Notice of Motion No. 1103 of 2013, Income Tax Appeal (Lodg.) No. 1180 of 2013 - Dated:- 11-9-2015 - M. S. Sanklecha And G. S. Kulkarni, JJ. For the Appellant : Mr. Ashok Kotangale i/b. Ms.Padma Divakar For the Respondent : Mr. Atul Ja .....

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all the records and proceedings of the Appellant available in my office and I am conversant with the same. ii. I say that the sequence of the events noticed by me based on the records are as under. iii. The order of the ITAT "J" Bench, ITA No.5342/M/2011 dated 08.06.2012 (impugned order) was received by the CIT22, Mumbai on 10.07.2012. iv. The impugned order was sent to the office of the Addl.CIT/DCIT on 11.07.2012. v. The scrutiny report was sent to office of the CIT/Addl.CIT on 07.08 .....

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al was filed on ______ July,2013. In case of M/s.Shiv Roadways for A.Y.200708 where similar facts are involved, the department has already filed appeal to Hon'ble Court vide Appeal ITAX No.417/2013. Hence, to maintain consistency of action, the earlier decision of not filing appeal is revisited." (emphasis supplied) As noted hereinabove, the affidavit states that a conscious decision was taken earlier by the revenue not to file an appeal from the order dated 8 June 2012 in the case of r .....

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f the Revenue. 4. On the other hand, Mr.Jasani, learned Counsel for the Assessee strongly opposes the condonation application and places reliance upon the decision of this Court in the case "Somerset Place Cooperative Housing Society Ltd. Vs. Income Tax Officer Vs. ITO; (Notice of Motion NO.1004 of 2014 in Income Tax Appeal (Lodg) No.874 of 2014) " to contend that where a conscious decision was taken not to file an appeal, then it is not open to the applicant to assail the order on the .....

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rder of the Tribunal in the case of "Shri.Piyush C. Mehta" (supra) rendered for the Assessment Year 2005-06. In case the decision in Piyush Mehta's case has been accepted by the Revenue, then there was sufficient reason for the Commissioner to take a decision of not filing an appeal against the impugned order. 6. On the other hand, if appeal had been filed in the case of "Shri.Piyush C. Mehta (supra)", then there must have been some good reason not to file an appeal in th .....

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