Itxa/1749/2010 Of The Commissioner Of Income Tax -8, Mumbai v. M/S Jacob H And G Pvt. Ltd., Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.2864 OF 2008 The Commissioner of Income Tax ..Appellant. V/s.M/s. Jacob H & G Pvt. Ltd.Mr.Suresh Kumar for appellant.Mr.S.S.Shetty for respondent. ..Respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1.There is a delay of more than 2 years and 4 months in filing the appeal. No Notice of Motion has been taken out. Atleast 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 for condoning the delay. 2.It appears from the memo of appeal that there is a prayer for condoning the delay, however, no material is placed explaining the reasons for the delay in filing the appeal. No separate affidavit explaining the reasons for delay in filing the appeal is filed. 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.)