City Vii v. M/S Procter & Gamble India Ltd

ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.1557 OF 2008 in INCOME TAX APPEAL (L) NO.1097 of 2008The Commissioner of Income TaxCity VII..AppellantVs. M/s Procter & Gamble India Ltd .. Respondent Mr.A.D.Kango for AppellantNone for Respondent P.C. 1. Heard the learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 324 days delay caused in filing theappeal. 2. Perused the affidavit in support of the Noticeof motion. It appears that though the last datefor filing the appeal was 21.5.07 and theCommissioner of Income Tax had granted approval on17.5.07 the appeal came to be filed belatedly on11.4.08. However,the time taken is almost a yearfor getting the memo of appeal drafted. We arenot all satisfied with the reasons given forcondonation of delay. No sufficient cause is made out for condonation of delay. Hence, Notice ofmotion stands dismissed. {A.V.Nirgude, J) (Dr.S.Radhakrishnan, J)