Karnataka High Court
M/S Karnataka Forest Development ... vs The Asst Commissioner Of Income Tax on 11 August, 2010
Bench: N.Kumar, H.S.Kempanna
in THE HIGH coum er KPRNATAKA, BfiNGALQR§;""~ Y A mm:-:9 11-us THE 11?" cm' ca? AUGUS? mjgk 7 PRE%T:
WA Siiffififi me HC3N'8LE Mr.JUSTlCé'!§{ KUMAA.R"
THE Houme L I Mrs. Kamataka' Comcratian Lm;--,_ ._ V . _, V 18"' Cms. m:!eee=wamm--
sangaam-see 083, - A R%ented by its wnigng Bureaus' Sn'. Dr.P.J.Di¥_%p Wm! " ~ ' ..... .. N Ska $5 Peiiyapattatftarft--..Jayapai m.S.F§98~?th%xi§*zé§ja'§hi;~':;i&Bvaoata) tnecame-Tax <'T*Ds3.'€nrs:ei-Mia: "'-HQ."-I3. Floor, Rflflaavan Nrismhgnga Read E. Sanrmthi tam Kunmr. Mvocatt) ...Appe!|ant R@®G1%1t
2 TFAESHMO .
This ITA is filod undor Soction 260-A |.T. "
anssng out of order dated 2a.1o.2ooar pa§sad~. in r:'rA 1%~r No.266JBngf20OB, for the assessment year'-,2OQ.'3=04,'rr»pray.ing' that Ibis Horfble Court may be pleased is fmmlatgjhs "
substantial! questions oflaw stated tlresralrygnto. V . 'rm rm ooming on for adnission 3 delivered the fol|cming:- . ' _4 V By oanum orV%tm; up for final dspotal. as it and .snro.zpam.
2. 1hl£"-afipoil' chulionging the ordor puma by tho Trabfihu cumming ms Ippotl on the gonad by unxitauori.
r is 3 Government company engaged and sailing at rubber, eucalyptus and in forest and athar areas. The return of aocaamng an Incomo or 53.12.95.350:-. Tho mum uloctod for scruflny and oxamlnud that \v rm mms details a!' watts of accounts prtmleed during 329 prmeamngré' L.' and thmeaftaer, an order came to be passed, Tim med 1: mtition for rwtifimfim ef the erder urgdaar V the lmarne Tax Ant (for mart, hereinafter 'Tito "--tl'*.3e my daiming aertain a5lowabia@c&;:ct§zifif5'V' 7A& the Inaame Tax Rules' The An appeal cam ta be fiis;a§':a;;§ain.se§A._ also am ta be dismissefi. they pmferred an appea! to m¢;rnnuné:. &
4. Thou was days in pmernng the appeal. An apmsmgim éiong with an aflidavit eamlgsining in preferring the appeal. Ne wsittén §raa§g§'~~5[5w by the revenue appaafing the said hearing the partisw was of the itjai in the affidavit for oondmafiars of d§:§§aa;$kjn;iagnst:wte a sumciant cause under sanction 5 of the 2 therefore, it declined ta condone the delay and aamm this appsicaum, and consequermy. the m:
V. WA mm; .
also game in be fismissad. fimwvee by the mic: ' assemee is bafrxe this Court.
5. we have heard the learned emnse: four tiuekpa,-:s.e;s.}
6. The amamax firm insuppertg condenation of deiay diswtqsw qggy passsad by ma Ccrrmssimar :4' Managing Director. of me Company cpinejd if %! and prepared the reqmata papersangs tea the Managing Diractor for sig1amm,:,%t., i_s §ééu"§£§sm'.'1af"'uié' Vchanga of the mnagfng j'.x.,: _ was not naiead 336 as it :35 a they took thatfr awn time ta: 9a the ;§§i';m.rs a.'2z':l' hL: file the appeai. It is in these ihée is a delay as' 310 days. The Tribunal has 2 V'::':.1';zz:irier mom a very narrow angle. Na daubt, it is the dayfs daisy has to be emaincd. but. at the same C-'-wemmant is me apponant. having rmrd to the way that me Gowmrmnt and its smear: function, the Coats 'X/.
gg fisagrggéa a;2:%'§a%:*%iy é}§%§ea:* ééiasa 1&w§:::§§;%:*§:§?%2j§¢r';%§f.;. __ aggrwah $1?' iha ?§'*§E'2§§"§§§ samazé 5% _ srgfiwe rmiiésg ifza géagmérég géwa figs figs ;%'§=§fh::§1a§ é'<:s§' ":'駧"§ §%dm§m§ 3% age?' ég i§%§§§§$i§§§'%§§§% Er: Eaw, _ A war: ééé misfiaxfi mi §'§$ s'%;2§é§s 2&'AA'¢az:sa fm mzéfiéizg 53% mag; érg §z$f$r:%:"2§ ma ' aggeas. Heam W3 was 33$ '§§§§§§§%§:
§ %'§'.§; §3§2§§§ has': mar: zaiziag §$¥':§&i's§ wafsw $5: fiaéfifiifiéfig 2% fifiaaf apgaaig flea §§ memo 3:: §?:& Enaiani saga :2 $3 _ after the mag: same ta ha fiafifiéfig mg Efgéggrasiggs-gag' u ckangeé ané Ehafeafier, the §?"2a§%e:'§=z§A §§§§::}.§s::€§§§%' gfienigéen fies prefe: the agagsefi fi§E§'?§"§§:%,§§§'% §'a;°§$§"3 v% aégnaiufa was gm: sigaeé 3:55 a§§§a§:'_L§%z§fa:s} sfgggg 1 Eg is I 5% mam is': ascfi ?§'§§i'£$F$ £5 ifiéi:"zi%:Aé-§§§$§§§:3§'féggs, gegéigwrsé am:
me' am: fiéifig am agmgi %§§'§§§zf§%2 [itsrs4;sa.;_::~L.a§§§§2%:.§£%.v"€§*:$:*& is am: vasuabza fifgfit at iaiazaf: away as mt ca+:&m§;2g_:i§$~.§:$:é%gi_§_:;V_"£%éé' gfiiéiég Eiéiéfi? $33 %;zm*#::a 'fax mg $3; wfiai ég aim :33 gagéwée asnifias 23%'. it §$~:*§& a:2V';2gé%éa$§$a;§5b;§ %§i§§§€§§§':. fig aggaggae gazmfi éiagfi ?§§$ mafia Qiéi & Q RA S3!2N§ OR ER
5) The Appea¥ is attained.
ii) The impugned arda passed rm-Ia:
assuming the appeal as timazgtim :sk%': V harwy set aside. I aondonaticn of dezay we the apm: fiéibuanéigs L « j % MW ta take by the amaéaé in and decide the appmd main going into» the
- 4; c;::;m:ta%m:.j * Sd/-7 JUDGE Sd/3 JUDGE cw'