M/S. Best And Crompton Engg Ltd v. Commissioner Of Income Tax

C.M.P.No.9550 of 2023 in T.C.A.No.SR109180 of 2022 R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

(Order of the court was made by R.MAHADEVAN, J.) This civil miscellaneous petition has been filed by the petitioner seeking to condone the delay of 1336 days in filing the above appeal. 2.

Mr.C.P.Priya, learned counsel, who takes notice for the respondent submitted that she has no objection in allowing this petition seeking condonation of delay.

3.

We perused the affidavit filed in support of this petition, wherein, the petitioner has stated that in the process of availing alternate remedy before the Income Tax Appellate Tribunal, the delay in filing the present appeal has occurred, which is neither wilful nor wanton. That apart, the petitioner/company was also ordered to be wound up and the same is presently managed by the Official Liquidator and therefore, getting approval for filing the appeal was also delayed. Stating so, the petitioner prayed for condonation of delay. 4.

Having regard to the reasons stated in the affidavit filed in support of this petition and being satisfied with the same, the delay is condoned and this petition is accordingly ordered.

[R.M.D., J.] [M.S.Q., J.] 13.06.2023 nsd Note: The Registry is directed to number the appeal, if it is otherwise in order. https://www.mhc.tn.gov.in/judis 1/2

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd C.M.P.No.9550 of 2023 in T.C.A.No.SR109180 of 2022 13.06.2023 https://www.mhc.tn.gov.in/judis 2/2