Hon'ble Prakash Krishna,J.
Ref: Civil Misc. Condonation Application No. 117700 of 2004. This is an application seeking condonation of 69 days delay in filing the appeal. The ground taken in the affidavit is that the order dated 9.12.2003 was served on the Company on 30.12.2003. However, the order was kept by one Sri Raranjeet Singh, the then Deputy Manager (Account) in a file and the same was not handed over to the competent person. It came into the notice of the appellant on 2nd July, 2004. Thereafter, appeal was preferred. Cause shown is sufficient.
The delay in filing is appeal is condoned.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 11.4.2012 MK/ Court No. - 32 Case :- INCOME TAX APPEAL DEFECTIVE No. - 91 of 2004 Petitioner :- M/S Hindon Engg. (P) Ltd.
Respondent :- The Commissioner Of Income Tax Ghaziabad And Another Petitioner Counsel :- Piyush Agrawal,A.N. Mahajan Hon'ble Ashok Bhushan,J.
Hon'ble Prakash Krishna,J.
Heard Sri Piyush Agrawal, learned counsel for the appellant and Sri R.K. Upadhyay, appearing for the department. The appeal is admitted on the following substantial questions of law: "(i) Whether in view of the judgment of Hon'ble the Apex Court in the case of Hindustan Steel Ltd. vs. State of Orissa (supra), the imposition of penalty is justified?
(ii) Whether the Audit report having been obtained before the specified date, mere filing the same belated along with the return would attract imposition of penalty?" (Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 11.4.2012 MK/