The Commissioner Of Income Tax,City-7, Mumbai. v. M/S. Siddharath Textiles P. Ltd.

1003.nma-1906.16.doc Sbw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1906 OF 2016 IN NOTICE OF MOTION NO.328 OF 2003 IN GIFT TAX APPEAL NO.296 OF 2002 The Commissioner of Income Tax-8 ..Applicant In the matter between The Commissioner of Income Tax-8 ..Appellant

Versus

M/s. Siddharth Textiles P. Ltd.

..Respondent ...........

Mr. Sham V. Walve for the Applicant.

Mr. Ruturaj H. Gurjar i/b. Mihir Naniwadekar for the Respondent. ...........

CORAM: M. S. SANKLECHA & A. K. MENON, JJ.

DATE : 19th AUGUST, 2016 P.C.:

This notice of motion have been taken out by the Revenue for condonation of delay of 78 days in taking out the present motion as well as seeking a recall of the order dated 20th November, 2015 passed by this Court dismissing the Revenue's appeal for non-prosecution. 2.

We have perused the additional affidavit in support dated 14th July,

1003.nma-1906.16.doc 2016. We are satisfied with the reasons indicated in the affidavit in support for the delay in taking out this notice of motion. 3.

We also find that the board published by the Court for 20th November, 2015 indicated the present appeal as an Income Tax Appeal when in fact it is a Gift Tax Appeal. It was in the above circumstances that the Revenue could not be represented on 20th November, 2015. 4.

We therefore recall our order dated 20th November, 2015. 5.

Notice of motion is allowed in terms of prayer clauses (a) and (b). (A. K. MENON, J.) (M. S. SANKLECHA, J.) Wadhwa