TMI Blog2018 (7) TMI 1893X X X X Extracts X X X X X X X X Extracts X X X X ..... litigant to study the order on receipt of it and if aggrieved filed an appeal therefore expeditiously. It is not open to a party to try its luck in a subsequent proceedings and only if that is adverse to it, file an appeal from the earlier order on the ground that he did not understand the order of the Tribunal. The affidavits in support also do not inspire confidence as vital information is not forthcoming in the affidavit. We are not satisfied with the reasons for the delay of 224 days in filing the accompanying Appeals. Thus, all the notices of motion are dismissed. - NOTICE OF MOTION NO. 481, 483, 485, 492, 493 OF 2018, INCOME TAX APPEAL (L) NO. 2664, 2666, 2661, 2662, 2667 OF 2017 - - - Dated:- 5-7-2018 - M.S. SANKLECHA And SAND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one to the Applicant as the order under challenge of the Tribunal would have cascading effect even in the subsequent assessment years. In support of Mr. Gopal places reliance upon the decision of this Court in the matter of EBR Enterprises V/s. UOI, (2018) 89 taxmann.com 194 (Bombay). 4 The affidavits in support of Notices of Motion do not inspire confidence. It states that the earlier Chairman was having health problem and unfortunately passed away on 08.05.2017. Further the affidavits state that the deponent starting looking after the tax affairs of the company but does not mention the date from which he started looking after its tax affairs. However, the affidavits state that true import of the impugned order of the Tribunal was reali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the condonation application is not being dismissed for failure to explain each day's delay. 6 If we have to accept the reason for the delay viz. understood the import of the order only after effect was given to the order, it would result in the period of limitation provided under the Act being rendered otiose/vain/useless. It is expected of a litigant to study the order on receipt of it and if aggrieved filed an appeal therefore expeditiously. It is not open to a party to try its luck in a subsequent proceedings and only if that is adverse to it, file an appeal from the earlier order on the ground that he did not understand the order of the Tribunal. The affidavits in support also do not inspire confidence as vital information i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
