Itxa/5414/2010 Of The Commissioner Of Income Tax- 18 Mumbai v. Fortune Steel Industries

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1822 OF 2009 The Commissioner of Income Tax..Appellant. V/s.M/s. Metropolitan Trading Co. ..Respondent. ANDINCOME TAX APPEAL (L) NO.1823 OF 2009 The Commissioner of Income Tax V/s.M/s. Fortune Steel Industries ..Appellant...Respondent. Mr. A.S. Shivsharan for appellant. Mrs. V.B. Patel for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10TH AUGUST, 2009. P.C. :- 1.The appeals are barred by limitation. Admittedly, no notices of motion are taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009(238) ELT 705 (S.C.). we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, both the appeals are dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)