Central-Ii, Mumbai v. Nikhil P. Gandhi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3233 OF 2008 IN WEALTH TAX APPEAL (L) No.2335 OF 2008 The Commissioner of Income-Tax Appellant Central-II, Mumbai Vs Nikhil P. Gandhi ... Respondent Mr. P. S. Sahadevan, for the appellant. None for the respondent. CORAM: Dr. S. RADHAKRISHNAN, & V. C. DAGA, JJ. DATED: DECEMBER 3, 2008. P.C.: ---- . Heard the learned counsel for the appellant. Perused the Notice of Motion and the affidavit in support thereof. The present Notice of Motion is taken out by the appellant for condoning the delay of 931 days in filing the appeal against the order dated 25th July 2005 passed by the Tribunal in WTA No. 06 & 07/M/2005. In the affidavit it is stated that the Chief Commissioner of Income-tax has granted the approval to file the above appeal on 11th October, 2005. However, the appeal came to filed on 31st July, - 2 - 2008. The the main reasons mentioned in the affidavit in support of Notice of Motion, for the delay in filing the appeal is drafting the memo of appeal, non availability of court fee stamps, purely due to administrative exigencies and the procedural formalities etc. We are not at all satisfied with the reasoning given in the affidavit. No case is made out for condoning the delay. In the result, Notice of Motion is dismissed. Sd/- Sd/- [ V. C. DAGA, J.] [ Dr. S. RADHAKRISHNAN, J.]