Mumbai v. M/S. Rainbow Mercantile P. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3216 OF 2008 IM INCOME TAX APPEAL (L) No. 2423 OF 2007 The Commissioner of Income Tax-3, Appellant Mumbai Vs M/s. Rainbow Mercantile P. Ltd., ... Respondent Mumbai Mr. P. S. Sahadevan, for the appellant. Mr. J. D. Mistry with Mr. A. K. Jasani, for the respondent. CORAM: Dr. S. RADHAKRISHNAN, & V. C. DAGA, JJ. DATED: DECEMBER 10, 2008. P.C.: ---- . Heard the learned counsel for the appellant and the learned counsel for the respondent. By this Notice of Motion, the appellant is seeking condonation of the delay of 1263 days in filing the above Appeal. The above Appeal is filed against the judgment and order of ITAT dated 29th October, 2003. Perused the Notice of Motion and the affidavit in support thereof. It appears that the CIT granted aproval for filing the appeal on 8th April 2004. However, it appears that the appeal came to be lodged on 15th October 2004 i.e. - 2 - after a lapse of more than three & half years. The reasons given in the affidavit, for the delay in filing the Appeal are, the getting the draft of memo of appeal prepapred and getting the Court-fee stamps. We are not at all satisfied with the reasons. 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.]