Mumbai v. M/S. Hinduja Finance Corporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3241 OF 2008 IN INCOME TAX APPEAL (L) No.2085 OF 2008 The Commissioner of Income-Tax-8 Appellant Mumbai Vs M/s. Hinduja Finance Corporation ... Respondent Mr. Suresh Kumar, for the appellant. None 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 Notice of Motion is taken out for condoning the delay of 547 days in filing the appeal against the order dated 9th August 2006 passed by the Tribunal in ITA No.3340/Mum/99. In the affidavit it is stated that after approval of the Chief Commissioner of Income-tax was received, entire case paper file was sent to the counsel for the Department on 21-02-2007 for drafting the appeal memo. The main reasons for the delay in filing the appeal, - 2 - given in the affidavit are, due to administrative exigencies, the procedural formalities, large number of appeals to be drafted and obtaining court fee stamps. 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.]