Judgment:
1 MAIT No.122/2008 Commissioner of Income Tax, Bhopal M/s Eastern Gases, Bhopal 21.11.2012 Shri Sanjay Lal, Counsel for appellant.
This case has been taken up as per directions issued by the Apex Court in SLP (Civil) No.22822/2010 in the matter of CIT-5 versus M/s Eastern Gases by which the Apex Court has directed thus:- “Heard learned counsel for the Department.
Delay condoned.
After passing of the impugned order, the Parliament has amended the law vide Finance Act No.14 of 2010.
In the circumstances, impugned order is set aside and the matter is remitted to the High Court to consider the question of condonation of delay in the light of the amended law.
We make it clear that the Department will take out Notice of Motion within eight weeks from today and will satisfy the High Court that there is sufficient cause for condonation of delay.
It is, however, made clear that if the Department fails to take out Notice of Motion within eight weeks from today, then the matter will not be considered by the High Court.
Subject to above, the special leave petition is disposed of.”
This matter was taken up for hearing on 5.11.2012 and the appellant was allowed time to go through the file.
It appears that till date no application has been filed by the appellant seeking condonation of delay in filing this appeal.
The Apex Court by the aforesaid order had specifically allowed eight weeks' time from the date of order to take out notice of motion, failing which the matter was directed not to be considered by the High Court.
Aforesaid order was passed by the Apex Court on 6.8.2010, but till date, no steps have been taken by the appellant for filing an application seeking condonation of delay in filing this appeal.
In view of order passed by the Apex Court, no further action is required.
This appeal is accordingly dismissed as barred by limitation with no order as to costs.
(Krishn Kumar Lahoti) (Smt.Vimla Jain) Judge Judge C.