Calcutta High Court
Commissioner Of Income Tax vs M/S. Philips Carbon Black Limited on 30 March, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITAT No. 28 of 2011
GA No. 331 of 2011
GA No. 332 of 2011
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX, Appellant
KOLKATA-IV,KOLKATA
Versus
M/S. PHILIPS CARBON BLACK LIMITED Respondent
For Appellant : Mr. P. Dhudoria, Advocate, led by Mr. Farooq M. Rezzack, Addl. Solicitor General For Respondent: Mr. Ananda Sen, Mr. A.K. De, Advocates BEFORE:
The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 30th March, 2011.
The Court : After hearing the learned Counsel for the parties and after going through the explanation given in the application for condonation of delay, we are satisfied that the appellant was prevented by sufficient cause from preferring the appeal within 2 the period of limitation. We, therefore, condone the delay in filing the appeal, however, on condition that the appellant will pay costs of Rs.10,000/- to the learned Advocate for the respondent within three weeks from today. In default of payment of such costs within the aforesaid period, this application will stand dismissed and consequently, the appeal will be dismissed as barred by limitation.
The appellant is at liberty to mention for admission after payment of costs.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(BHATTACHARYA, J.) (DR. SAMBUDDHA CHAKRABARTI, J.) SN.
Asst.Registrar(CR)