1 itxa4722-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4722 OF 2010 M/s.Magna Laboratories (Gujarat) P. Limited ..Appellant. Versus Commissioner of Income Tax (Appeals) - IX ..Respondent. Mr.Shashi Tulsiyani i/by Sutapa Saha for the appellant. Mr.N.A. Kazi for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 20th July, 2011. P.C. : 1. Heard. Admit on the following substantial question of law. "Whether on the facts and in the circumstances of the case, the Tribunal was right in declining to condone the delay of 107 days in filing the appeal and dismissing the appeal ?" 2. By consent, the delay of 107 days in filing the appeal before the Income Tax Appellate Tribunal is condoned. The order of the Tribunal dated 26th February 2010 is quashed and set aside. The appeal filed by the assessee being ITA No.1119/Mum/09 relating to assessment year 2005-05 is restored to the file of the Tribunal for a decision on merits and in accordance with law. 3. The appeal is disposed off accordingly with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)