Income Tax Appeal (L) v. Shri J.m.scindia Huf

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.79 OF 2008 INCOME TAX APPEAL (L) NO.2942 OF 2007The Commissioner of Income Tax..Appellant Vs. Shri J.M.Scindia HUF.. Respondent Mr.P.S.Sahadevan for AppellantMr.A.K.Jasani i.b Mr.J.D.Mistry for Respt P.C. 1. Heard learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 709 days delay caused in filing theappeal. 2. Perused the affidavit in support of the noticeof motion. The appeal is against the order dated29th July, 2006. The Commissioner of Income Taxhad granted approval for filing an appeal on 20thDecember, 2006 and the appeal came to be filed on19th December, 2007. We are not satisfied withthe reasons given for condonation of delay. Thereasons given for delay that for reasons beyondthe control of the appellant’s office does notappear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, noticeof motion stands dismissed. 3. In view of dismissal of the notice of motion,Income Tax Appeal (L) No. 2942 of 2007 alsostands dismissed. (A.V.Nirgude, J)(Dr.S.Radhakrishnan, J)