Itxa/3820/2009 Of The Commissioner Of Income Tax 3 , Mumbai v. M/S Baccarose Perfumes And Beauty Produts Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1509 OF 2008WITH INCOME TAX APPEAL (L.) NO.114 OF 2008 The Commissioner of Income Tax - 3,.Mumbai...AppellantV/s.Baccarose Perfumes & Beauty Products Ltd....Respondent Mr.Vimal Gupta, Advocate, for the Appellant.None for the Respondent. P.C. : .Heard the learned Counsel for the Appellant.None appears for the Respondent. 2.By this Notice of Motion, the Appellant isseeking condonation of delay of 1196 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is against the ITAT’s orderdated 15th April, 2004. The Chief CIT had grantedapproval for filing the Appeal on 27th September, 2004.The papers remained in the office of the Respondent andthe same were sent for drafting the Memo of the Appealto the Government Counsel on 8th August, 2007, i.e. after almost 3 years big slumber. Finally the Appealcame to be lodged on 15th January, 2008 on the groundof shortage of Court fee stamps. 3.We are not satisfied with the reasons givenfor delay in filing of the Appeal. The reasons givenfor delay that of getting the Appeal Memo prepared,non-availability of Court fee stamps and other reasonsbeyond the control of the Appellant’s office includingthe administrative difficulties etc. does not appearto be justifiable. No sufficient cause is made out forcondonation of delay. Hence Notice of Motion standsdismissed. 4.In view of dismissal of the Notice of Motion,Income Tax Appeal (L.) No.114 of 2008 also standsdismissed. [A.V. NIRGUDE, J.][DR. S. RADHAKRISHNAN, J.]