Mumbai v. Parle Pet Private Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 4121 OF 2008 IN INCOME TAX APPEAL (L) No.2163 OF 2008 The Commissioner of Income-Tax-8 Appellant Mumbai Vs Parle Pet Private Ltd. ... Respondent Mr. Suresh Kumar, for the appellant. Mr. V. B. Patel, for the respondent. CORAM: Dr. S. RADHAKRISHNAN, & V. C. DAGA, JJ. DATED: DECEMBER 17, 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 493 days in filing the above Appeal. The above Appeal is filed against the judgment and order of ITAT dated 21st July, 2006. Perused the Notice of Motion and the affidavit in support thereof. It appears that the Chief Commissioner of Income Tax granted aproval for filing the appeal on 13th March 2007. However, it appears that the appeal came to be lodged on 21st July 2007 i.e. after a lapse of almost - 2 - 16 months. The reasons given for the aforesaid delay in filing the Appeal , is that it was purely due to administrative exigencies and procedural formalities. We are not at all satisfied with the reasons for the delay in filing the Appeal. 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.]