Calcutta High Court
Commissioner Of Income Tax-Kol-Ii vs M/S.Birla Corporation Ltd on 16 August, 2010
Author: Sengupta
Bench: Sengupta, Kanchan Chakraborty
ITAT No.174 of 2010
GA No.2310 of 2010
GA No.2311 of 2010
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX-KOL-II, KOL.
Versus
M/S.BIRLA CORPORATION LTD.
BEFORE:
The Hon'ble JUSTICE SENGUPTA
AND The Hon'ble JUSTICE KANCHAN CHAKRABORTY Date : 16th August, 2010.
The Court :-This application for condonation of delay has been opposed by Mr.Khaitan. We have gone through the statement made in the application. It is true that there has not been any single word explaining the delay for the period from 4th November 2009 to 9th April, 2010. It is a Central Government appeal and has to be processed through the bureaucratic decision and Court can presume that unavoidable delay is bound to occur. In this case, non-explanation of four months is not very fatal.
Therefore, we condone the delay and allow the application for condonation of delay. Accordingly, G.A.No.2310 of 2010 is disposed of.
Let the appeal come up for admission and hearing on Wednesday week, i.e. 25th August, 2010.
All parties shall act on a xerox signed copy of this order on the usual undertakings.
(SENGUPTA, J.) (KANCHAN CHAKRABORTY, J.) nm/