TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Writ Petition Restored After Delay Condoned; Applicant Allowed to Appeal Against Assessment Order Alleging Natural Justice Breaches.</h1> <h3>Pooja Enterprises Versus Assistant Commissioner of Income Tax</h3> The Bombay HC restored the Applicant's Writ Petition (L) No. 13621 of 2022, initially dismissed for non-prosecution, after condoning a delay upon ... Interim Application seeks restoration of Writ Petition which was dismissed for non- prosecution - This application has been filed after delay of 16 months and 9 days, so condonation is applied for. Respondent/Revenue states that the delay is, in fact, 19 months, not just 16 months and 9 days. HELD THAT:- In such matters, the length of the delay is one consideration, but the cost shown is crucial. If the cost shown is satisfactory, then, subject no doubt to payment of sufficient cost, the delay can be condoned. In Paragraphs 6 and 7, the Applicant has explained the circumstances in which the matter was missed and no sufficient steps were taken. An apology is also being tendered. There is nothing on record to suggest any lack of bonafide. Therefore, considering the cost shown, the delay can be condoned, and the Petition can be restored. By a separate order, we have restored this Petition which was earlier dismissed for non-prosecution - This Petition challenges the assessment order dated 25 March 2022 - Applicant seeks leave to withdraw this Petition with the liberty to file an Appeal against the impugned order - HELD THAT:- This Petition was instituted on 26 April 2022, i.e. within the limitation period prescribed for instituting an Appeal. This Court had also granted interim protection to the Petitioner. The Petition was being pursued bona fide. Therefore, if, as stated Petitioner that the Appeal is instituted within four weeks from today, then the Appellate Authority should give due consideration to the fact that this Petition was instituted on 26 April 2022 and has been pending in this Court until today. The Petitioner was bona fide in pursuing this Petition because it alleged certain breaches of principles of natural justice. Accordingly, leave is granted, and this Petition is disposed of as withdrawn with liberty to the Petitioner to pursue the Appeal remedy. This interim application sought restoration of Writ Petition (L) No. 13621 of 2022, which had been dismissed for non-prosecution. The court noted a disputed delay (recorded as 16 months 9 days by the applicant; challenged as 19 months by respondent) and held that while length of delay is relevant, 'the cost shown is crucial.' Finding no suggestion of lack of bona fides and accepting the apology and explanation, the court stated that 'the delay can be condoned,' and 'Writ Petition (L) No. 13621 of 2022 is restored.' On the substantive petition (challenging the assessment order dated 25 March 2022), leave was granted to withdraw the petition 'with liberty to file an Appeal.' The court directed that if the Appeal is instituted within four weeks, the Appellate Authority should give due consideration to the fact that the petition was instituted on 26 April 2022, remained pending and was pursued bona fide, including allegations of breaches of principles of natural justice. Petition disposed as withdrawn; no costs.
TaxTMI 
TaxTMI 
