CIT v. Manoj Murarka (2023)457 ITR 600/ 330 CTR 613/ 156 taxmann.com 190(Cal)(HC)

S. 260A : Appeal-High Court-Delay in filing appeal-Delay was condoned subject to payment of cost of Rs.50000-Cost was not paid-Order condoning the delay is recalled.

Held, that the delay in filing the application by the Revenue was condoned subject to payment of costs assessed at Rs. 50,000 by the Government to the assessee. It had been ordered that in default of payment of costs, the order condoning the delay would stand recalled. Court held thatin the absence of compliance with the direction issued by the court in its order dated November 21, 2011 and the costs having not been paid to the assessee, the order dated November 21, 2011 was required to be recalled.(AY.1998-99)