Itxa/1692/2010 Of The Commissioner Of Income-Tax-2, Mumbai v. Otis Elevator Co. (I) Ltd., Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2956 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Otis Elevator Co. (I) India ..Respondent. Mr.P.S.Sahadevan for appellant.Mr.Rajesh Shah for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1.There is a delay of 2387 days in filing the appeal. No Notice of Motion has been taken out. At least no statement to that effect is being made. Under these circumstances, the appeal is liable to be dismissed being barred by limitation for want of Notice of Motion seeking condoning the delay. 2.It appears from paragraph 9 of the memo of appeal that there is a ground about the delay but no prayer for condoning the delay is made, No material or affidavit is placed on record explaining the reasons for the delay in filing the appeal. Under these circumstances, we have no option but to dismiss the appeal holding it to be barred by limitation. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)