Itxa/603/2010 Of The Commissioner Of Income Tax -8, Mumbai v. M/S Monsanto India Ltd. , Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.2731 OF 2008ANDINCOME TAX APPEAL (L) NO.2732 OF 2008ANDINCOME TAX APPEAL (L) NO.2735 OF 2008ANDINCOME TAX APPEAL (L) NO.2736 OF 2008ANDINCOME TAX APPEAL (L) NO.2737 OF 2008ANDINCOME TAX APPEAL (L) NO.2744 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Monsanto India Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Prakash Shah with Jas Sanghvi i/b. PDS Legal or respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1.The appeals which are placed for admission today, were in fact placed for admission on an earlier occasion when conditional order was passed to the effect that all office objections should be removed within the time stipulated therein, failing which the appeals shall stand dismissed without reference to the Court. 2.Admittedly, the office objections have not been removed in the appeals within the stipulated time though the appeal is pending in this Court for sufficiently long time. It is pertinent to note that wherever extension of time for removal of office objections were sought within the period specified, this Court has granted extension of time. However, in all the above matters, neither the objections are removed within the stipulated time nor extension of time is sought for removing the office objections. As a result, the self operative conditional order has become operational and as a consequence thereof the above appeal stood dismissed for want of removal of office objections after the expiry of the stipulated time. 3.Apart from the above, the above appeals are timed barred. No Notice of Motions have been taken out seeking condonation of delay. There is also no prayer in the appeal memos seeking condonation of 4 m onths delay in filing the appeals. 4.Following the decision of the Apex Court in the case of ChaudharanaSteels (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. 5.In this view of the matter, the above appeals are dismissed.