The Commissioner Of Income Tax v. S. Krishnamoorthy

C.M.P. No. 24974 of 2019 in T.C.A. (SR) No. 73692 of 2007 R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

This petition is filed by the petitioner seeking to condone the delay of 42 days in filing the above T.C.A. (SR) No. 73692 of 2007.

2. Heard Mr.M.Swaminathan, learned counsel appearing for the petitioner. It is submitted that the tax effect in this case is less than the threshold limit and hence, the delay may be condoned and the case may be directed to be listed for withdrawal on account of low tax effect.

3. Having regard to the aforesaid submissions made by the learned counsel for the petitioner, the delay is condoned and this petition is ordered accordingly.

[R.M.D., J.] [M.S.Q., J.] 02.12.2021 Maya/Dhk Note: Registry is directed to number the appeal, if it is otherwise in order and list the same for admission, after a week.

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