Commissioner Of Income Tax v. M/S. Gajaananda Jewellery

C.M.P No.6423 of 2016 in T.C.A.SR.No.3628 of 2016 S.MANIKUMAR, J AND D.KRISHNAKUMAR, J (Order of the Court was made by S.MANIKUMAR, J.) Petition before us is filed to condone the delay of 108 days in filing Tax Case Appeals against the orde,r dated 27/2/2015, in ITA No.1646/Mds./2013, passed by the Income Tax Appellate Tribunal, 'C' Bench, Chennai.

2. Mrs.R.Hemalatha, learned Standing Counsel for the Income Tax Department, herself has sworn to the supporting affidavit to condone the delay of 108 days in filing the appeal, wherein, she has stated that the papers were handed over to her, on 13/8/2015 by Speed Post. Though Memorandum of Ground was made ready, due to heavy rain, and leakage of water in her office premises, papers were mixed up with other files and were located only during Christmas Holidays Vacation. Immediately, thereafter, appeal was filed on 12/1/2016. Thus, explaining the delay, of 108 days in filing the appeal, the deponent has submitted that the delay, was neither wilful nor wanton.

S.MANIKUMAR, J AND D.KRISHNAKUMAR, J mvs.

3. Mr.V.Srinivasan, learned counsel for the respondent in the appeal, has no serious objection for condonation, but the Court may exercise the discretion.

4. Placing on record the above submission, when we advert to the reasons assigned, we are satisfied and the delay in filing the Tax Case Appeal, is condoned.

5. Accordingly, the Civil Miscellaneous Petition is ordered. [S.M.K.,J] [D.K.K., J] 11th August 2016 mvs.

CMP No.6423 of 2016 in TCA SR.No.3628 of 2016