Mumbai City 16 v. M/S. Shakti Steels

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4021 OF 2007 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4021 OF 2007 INCENTRAL EXCISE APPEAL (L) NO. 2496 OF 2007 IN CENTRAL EXCISE APPEAL (L) NO. 2496 OF 2007 Commissioner of Income Tax Mumbai City 16. .. Appellant. vs. M/s. Shakti Steels. .. Respondents. Mr. S.M. Shah for Appellant. None for the Respondents. CORAM: DR. S. RADHAKRISHNAN & CORAM: DR. S. RADHAKRISHNAN &SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATE: 24TH APRIL, 2008. DATE: 24TH APRIL, 2008. P.C. . Heard the learned counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 298 days delay caused in filing the Appeal. 2. Perused the affidavit-in-support of the Notice of Motion. The order is against the order of the 2 Commissioner of Income Tax dated 24.7.2006 and the Commissioner of Income-tax had granted approval for filing an Appeal on 30.1.2006 the Appeal came to be lodged belatedly on 23.10.2007. 3. We are not satisfied with the reasons given for delay that it was beyond the control of the Commissioner of Income-Tax. There is absolutely no merit in the reason given. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 4. In view of the dismissal of the notice of motion, the appeal also stands dismissed. (DR. S. RADHAKRISHNAN, J.) (DR. S. RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)