Nma/1436/2008 Of The Commissioner Of Income Tax Vi, Mumbai v. M/S Mandhana Industries Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1436 OF 2008WITH INCOME TAX APPEAL (L.) NO.141 OF 2008 The Commissioner of Income Tax VI,MumbaiV/s.Mandhana Industries Ltd. . ...Appellant...Respondent Mr.A.D. Kango, Advocate, for the Appellant.None for the Respondent. P.C. : .Heard the learned Counsel for the Appellant.None appears for the Respondent. 2.By this Notice of Motion, the Appellant isseeking condonation of delay of 309 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is arising out of the ITAT’sorder dated 10th November, 2006. The Chief CIT hadgranted approval for filing the Appeal on 28th March,2007, however it took more than 10 months time to getthe Memo of Appeal drafted. The Appeal came to belodged only on 18th January, 2008. : 2 : 3.We are not satisfied with the reasons givenfor delay in filing of the Appeal. The reasons givenfor delay that of getting the Appeal Memo prepared andother reasons beyond the control of the Appellant’soffice including the administrative difficulties etc.does not appear to be justifiable. No sufficient causeis made out for condonation of delay. Hence Notice ofMotion stands dismissed. 4.In view of dismissal of the Notice of Motion,Income Tax Appeal (L.) No.141 of 2008 also standsdismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]