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TMI Blog2015 (9) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... Jasani ORDER P. C. 1. This Notice of Motion by the Revenue seeks condonation of 373 days delay in filing an appeal under Section 260A of the Income Tax Act,1961 (Act) against the order of the Tribunal dated 8 June 2012. The impugned order of the Tribunal has been passed in respect of Assessment Year 2007-08. 2. The affidavit in support of the Notice of Motion sets out the chronological events ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directing to file the appeal before the Hon'ble High Court alongwith the Notice of Motion for condoning the delay in filing the appeal. ix. The file was sent to the Panel Counsel for preparation of draft memo of appeal on 11th July,2013. x. Draft Appeal received from the Counsel 15th July,2013. xi. Appeal was filed on ______ July,2013. In case of M/s.Shiv Roadways for A.Y.200708 where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court. Thus, the delay be condoned and the appeal be taken on file so as to maintain consistency in the action of 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 Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-06. 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 this case. If not, resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Therefore, following the test laid down by us in the "Somerset Place Cooperative Housing Society Ltd." (supra), 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. 8. It is made clear that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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