Itxa/1750/2010 Of The Commissioner Of Income Tax v. Mahindra And Mahindra Ltd., Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2958 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Mahindra & Mahindra ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.Sanjhiv M. Shah for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1.There is a delay of 1357 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 seeking condonation of 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.)