S-1213 Sellipalayam Paccs Ltd v. Principal Commissioner Of Income Tax

CMP.No.5043 of 2020 in T.C.A.SR.No.14363 of 2018 M.SATHYANARAYANAN, J., AND ABDUL QUDDHOSE, J., [Order of the Court was made by M.SATHYANARAYANAN, J.,] Heard the submission of the learned counsel appearing for the petitioner and Ms.V.Pushpa, learned standing counsel for Income Tax and also perused the affidavit.

2. The learned counsel appearing for the petitioner would submit that the appeal papers kept in the office of the counsel got misplaced with other papers and immediately when the papers were traced, it was represented and therefore, the facts and circumstances of the case cannot be construed as neither wilful nor wanton and hence prays for condonation of delay.

3. Though the said plea is strongly opposed by the learned counsel appearing for the respondent/revenue, this Court is satisfied with the reasons assigned in the affidavit filed in support of this Miscellaneous Petition and therefore, the petition is ordered and the delay of 662 days in hereby condoned. If the papers are otherwise in order, Registry is directed to number the appeal and the print the name of Ms.Usha, learned Standing counsel for respondent/revenue.

[M.S.N.,J] [A.Q.J.] 03.03.2020 sk http://www.judis.nic.in