1 nma1527-11 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1527 OF 2011 IN INCOME TAX APPEAL NO.2459 OF 2010 The Commissioner of Income Tax, Centra-I. Mumbai ..Appellant. V/s. M/s. Amtiabh Bachchan Corporation Ltd. ..Respondent. Ms. Anamika Malhotra for the appellant. Mr. Atul K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATED : 5TH AUGUST, 2011 P.C. :- 1. This Notice of Motion is taken out seeking condonation of delay of 1144 days in filing the appeal. 2. By an order dated 5/6/2006, the appeal filed by the assessee as also the cross-objections filed by the revenue were disposed of by the ITAT. Challenging the said order, the revenue filed a composite Appeal bearing Income Tax Appeal No.333 of 2009. The said appeal was filed in time. 2 nma1527-11 3. When the said appeal came up for hearing, this Court observed that the revenue ought to have filed two separate appeals and not a composite appeal. The assessee accordingly restricted Income Tax Appeal No.333 of 2009 against the order of the ITAT rejecting the cross-objections filed by the revenue and filed the present appeal to challenge the order of ITAT allowing the appeal filed by the assessee with a Notice of Motion seeking condonation of delay of 1144 days in filing the appeal. 4. Thus, the delay in the present case is the technical delay, because, original the revenue had filed a composite appeal and the present appeal is filed separately as per the directions of the Court. In these circumstances, this is a fit case for condoning the delay. Accordingly, the Notice of Motion is made absolute in terms of prayer clause (a). 5. Notice of Motion is disposed off with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)