Nma/129/2008 Of The Commissioner Of Income Tax-3, Mumbai v. M/S Herdillia Chemicals 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.129 OF 2008IN NOTICE OF MOTION NO.129 OF 2008 IN INCOME TAX APPEAL (LODG) NO.2196 OF 2007 INCOME TAX APPEAL (LODG) NO.2196 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Herdillia Chemicals Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.Sanjiv M.Shah for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 416 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 28/2/2006. The Chief Commissioner of Income Tax granted approval on 21/7/2006 for filing the appeal. However, the appeal was filed on 20/9/2007 i.e. after a lapse of more than one year. The reasons given for the delay in filing the appeal is that the delay is due to administrative difficulites and non availablity of Court fees stamp, which were beyond the control of the appellant’s office . The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. 2. Notice of Motion is disposed of accordingly with no order as to costs.