Nma/1176/2004 Of Commissioner Of Income Tax City-Ix, Mumbai v. M/S. Tata Metals And Strips Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.1176 OF 2004 IN NOTICE OF MOTION NO.1176 OF 2004 IN INCOME TAX APPEAL (LODG) NO.397 OF 2004 INCOME TAX APPEAL (LODG) NO.397 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s.Tata Metals & Strips Ltd. ..Respondent. Mr.A.D.Kango with P.S.Sahadevan for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.DATED : 16TH APRIL, 2008. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 16TH APRIL, 2008. P.C. :- P.C. :- Heard learned counsel for the appellant. None for the respondent, though served. The Motion is filed for condonation of 369 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 31/10/2002. The affidavit in support of the notice of motion does not give any particulars as to when the Chief Commissioner of Income Tax gave approval for filing the appeal. Only very vague grounds are stated that the delay has occurred as the department is undergoind restructuring, assessees are being identified as per Municipal limits and case records are accordingly being transferred from one charge to another and reassigned. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed accordingly with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)(DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.)