Mumbai v. M/S. Hertz Chemicals Ltd.,Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3240 OF 2008 IN INCOME TAX APPEAL (L) No.2084 OF 2008 The Commissioner of Income-Tax-8 Appellant Mumbai Vs M/s. Hertz Chemicals Ltd.,Mumbai ... Respondent Mr. Suresh Kumar, for the appellant. Mr. S. G. Dalal, for the respondent. CORAM: Dr. S. RADHAKRISHNAN, & V. C. DAGA, JJ. DATED: DECEMBER 3, 2008. P.C.: ---- . Heard the learned counsel for the appellant. Perused the Notice of Motion and the affidavit in support thereof. The present Notice of Motion is taken out by the appellant for condoning the delay of 613 days in filing the appeal against the order dated 25th May 2006 passed by the Tribunal in ITA No. 1668/ Mum/2004. In the affidavit it is stated that the Chief Commissioner of Income-tax has granted the approval to file the above appeal on 29th September, 2006. However, the appeal came to filed on 14st July, - 2 - 2008. The main reasons mentioned in the affidavit in support of Notice of Motion, for the delay in filing the appeal is drafting of the large number of appeals and obtaining Court-fee stamps and purely due to administrative exigencies and the procedural formalities etc. We are not at all satisfied with the reasoning given in the affidavit. No case is made out for condoning the delay. In the result, Notice of Motion is dismissed. Sd/- Sd/- [ V. C. DAGA, J.] [ Dr. S. RADHAKRISHNAN, J.]