The Principal Commissioner Of ... vs M/S Maa Chinna Cement And Ispat ...
2021 Latest Caselaw 2513 Jhar

           IN THE HIGH COURT OF JHARKHAND AT RANCHI
                       Tax Appeal No. 10 of 2019
     The Principal Commissioner of Income Tax, Ranchi --- --- Appellant
                             Versus
     M/s Maa Chinna Cement and Ispat Private Limited   --- --- Respondent
                                    .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY

Through Video Conferencing

For the Appellant : Mr. Rahul Lamba, Advocate For the Respondent : Ms. Lavanya Gadodia, Advocate

I.A. No. 5160 of 2020

09/24.07.2021 Heard learned counsel for the appellant Mr. Rahul Lamba and Ms. Lavanya Gadodia for the respondent on the prayer for condonation of delay made through instant interlocutory application.

Learned counsel for the appellant submits that there has been delay of 39 days in preferring the instant tax appeal. He also submits that delay in filing the appeal is primarily on account of time taken by the counsel to draft the appeal. He also submits that the reason for delay has been explained in para 3 of the instant interlocutory application. Learned counsel for the appellant further submits that considering the facts and circumstances of the case also the contentious issue involved in the present appeal, delay may be condoned.

Learned counsel for the respondent on the other hand has vehemently opposed the prayer. She submits that delay on the one hand is not well explained and on the other hand no extra leverage should be granted to the appellant for condonation of delay. She has referred to the judgment of the Hon'ble Supreme Court in the case of Office of the Chief Post Master General & Others Vrs. Living Media India Ltd. & Another reported in (2012) 3 SCC 563. However, during course of argument, she does not dispute the fact that the delay in filing the instant appeal is not inordinate.

Having heard learned counsel for the parties and considering the facts and circumstances of the case, this Court is satisfied with the explanation furnished at para 3 of the instant interlocutory application and also considering the fact that delay, as such is not inordinate and that

contentious issues are involved in the present appeal, this Court finds it proper to condone the delay which has occurred in filing the present appeal. Accordingly, the delay in filing the present appeal is hereby condoned. I.A. No. 5160 of 2020 stands disposed of.

Post the instant tax appeal under the heading for admission.

(Aparesh Kumar Singh, J.)

(Anubha Rawat Choudhary, J.)

A.Mohanty