COMMISSIONER OF INCOME TAX Vs. KAMAL KUMAR JOHARI

JUDGEMENT

(1.) THIS is the appellant's notice of motion to condone the delay of 2046 days in taking out the notice of motion and for an order restoring the appeal dismissed by virtue of an order dated 14.2.2006.

(2.) THE appeal was filed on 1.7.2005. The Prothonotary and Senior Master by an order dated 14.2.2006 passed the usual directions for removal of office objections on the memo of appeal and to have the appeal numbered and registered on or before 7.3.2006, failing which the appeal was to stand rejected under Rule 986 of the High Court Rules (Original Side). The appellant having failed to remove the office objections, the appeal automatically stood dismissed on 8.3.2006. The office copy of the appeal however, indicates that all the objections were permitted to be removed and were removed on 28.4.2006. The file bears the confirmation of the Income Tax Inspector stating that all the objections had been removed on 28.4.2006.

(3.) IT is possible that being under the impression that the appeal had been filed and the objections had been removed, the appellant's officers carried the impression that the appeal would be placed on board for admission in normal course. Indeed, there are appeals pending at the stage of admission for many years.