IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 2459 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. Shri Dillip G. Mohatta. ... Respondent. A.S.Shivsharan for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7 th November 2009. P.C. : Office objections are overruled. Office to register the appeal. Appeal is taken up for hearing at the request of learned counsel for the appellant. 2. Heard learned counsel for the appellant. Perused appeal and the impugned order. 3. Having gone through the impugned order, simply because the assessee was unable to make payment within a period of three years that does not mean that he is debarred from making payment. The Tribunal has rightly deleted the addition. The view taken is a reasonable and possible view. Appeal is, therefore, dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)