Itxa/1486/2010 Of The Commissioner Of Income Tax -Viii, Mumbai v. M/S Indon Healthcare Ltd , Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2863 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Indian Health Care Ltd. ..Respondent. Mr.Suresh Kumar for appellant.None for respondent. P.C. :- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. 1.Heard learned counsel for the revenue. There is a delay of more than 257 days in filing the appeal. Admittedly, no Notice of Motion has been taken out. Atleast, learned counsel for the revenue is not in a position to make any positive statement in this behalf. There is no prayer seeking condonation of delay in the appeal memo. Under these circfumstances, we have no option but to dismiss the appeal holding it to be barred by limitation. 2.Apart from the above, the issue sought to be raised is squarely covered by the judgment of this Court in CIT V/s. Bhor Industries Ltd.reported in 264 ITR 180. The said judgment is relied upon by the Tribunal. Learned counsel for the revenue was unable to distinguish the said judgment. Even otherwise, the appeal is being dismissed being barred by limitation. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)