Calcutta High Court
Commissioner Of Income Tax Kol-Ii vs M/S. National Engineering Industries ... on 2 May, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITAT No. 65 of 2011
G.A.704 of 2011
G.A.705 of 2011
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income-tax)
Original Side
COMMISSIONER OF INCOME TAX KOL-II,KOL. Appellant
Versus
M/S. NATIONAL ENGINEERING INDUSTRIES LTD. Respondent
For Appellant : Mr. P.Dudhoria, Advocate For Respondent : Mr. J.P.Khaitan, Sr.Advocate with Mr. S.Bagaria, Advocate BEFORE:
The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 2nd May, 2011.
THE COURT : After hearing the learned counsel for the parties and after taking into consideration the tax effect involved in this appeal, we are convinced that the appellant was prevented by sufficient cause from preferring the appeal within the period of limitation. We, thus, condone the delay in filing the appeal, however, on condition that the appellant should pay costs of Rs.10,000/- to the learned advocate for the respondent. Let such costs be paid within a fortnight. In default of payment of such costs, the appeal will stand dismissed. 2
Let the matter appear for admission after deposit of the amount.
Photostat certified copy of this order be made available to the parties upon compliance of usual formalities.
( BHATTACHARYA, J.) ( DR. SAMBUDDHA CHAKRABARTI, J.) Rsg AR(CR)