COMMISSIONER OF INCOME Vs. LATA MANGESHKAR MEDICAL FOUNDATION

JUDGEMENT

(1.) These two Notices of Motion have been taken out for condonation of 318 days delay in filing two Appeals from the common impugned order dated 15th April, 2016 passed by the Income-Tax Appellate Tribunal ("the Tribunal" for short). The common impugned order dated 15th April, 2016 of the Tribunal related to Assessment Years 2008-09 and 2009-10. Therefore, the two Appeals and the two Motions for condonation of delay.

(2.) The two Affidavits dated 16th September, 2017 of Ms. Sudha Gupta in support of the Notices of Motion sets out the following identical particulars as the explanation for the delay:-

(3.) The Affidavits further state that, the Revenue has good case on merits. It states that, the tax effect involved is over Rs.6 crores in Notice of Motion No. 1779 of 2017 for the Assessment Year 2009-10 and over Rs.3.4 crores in Notice of Motion No. 1783 of 2017 for the Assessment Year 2008-09. Thus, prays that the delay be condoned and Appeals be heard on merits.