Commissioner Of Income-Tax-1 v. M/S.miku Agencies

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1298 OF 2007 IN INCOME TAX APPEAL (L) NO.704 OF 2007 Commissioner of Income-tax-1 ..Appellant Versus M/s.Miku Agencies ..Respondent ---- Mr.Ravindra G.Bhat & Mr.P.S.Sahadevan for the appellant. Usha I.Dalal for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 20.02.2008 PC 1. This is a motion for condoning 1403 days delay in filing of the main appeal. On perusal of the affidavit-in-support, we find that the Chief CIT-X granted approval for filing the appeal on 23.5.2003. Thereafter the file was sent to the Ministry of Law. The draft appeal memo was finally prepared on 27.12.2006. A period of more than 3 years for preparing appeal memo cannot be said to be reasonable. In our view, therefore, cause shown does not amount to sufficient cause. Hence motion dismissed. INCOME TAX APPEAL (L) NO.704 OF 2007 . As the motion for condoning delay is dismissed, appeal also stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J)