v.

T.C.M.P.No.19 of 2004 in TC(A).SR.Nos.44656 of 2003 R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

This petition is filed by the petitioner/Appellant seeking to condone the delay of 67 days in filing the above Tax Case Appeal.

2.Though notice was ordered to the respondent through court as well as privately, as early as on 03.03.2004, the petitioner / appellant has not taken any steps to complete the service, till date. No affidavit of service has also been filed.

3.However, today, when the matter is taken up for consideration, the learned standing counsel appearing for the petitioner / appellant submits that the tax effect in this case is less than the threshold limit and hence, the delay may be condoned and the appeal may be directed to be listed for withdrawal on account of low tax effect.

4.Taking note of the aforesaid submission made on the side of the petitioner / appellant, the delay is condoned and the petition is ordered accordingly.

[R.M.D., J.] [M.S.Q., J.] 17.11.2021 msr Note : Registry is directed to number the appeal and post the same after a week.

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