Nma/1437/2008 Of The Commissioner Of Income Tax Vi, Mumbai v. M/S Logistic Enterprises Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1437 OF 2008WITH INCOME TAX APPEAL (L.) NO.493 OF 2008 The Commissioner of Income Tax VI,.Mumbai...AppellantV/s.Logistic Enterprises Pvt. Ltd....Respondent Mr.A.D. Kango, Advocate, for the Appellant.None for the Respondent. P.C. : CORAM : DR. S. RADHAKRISHNAN &A.V. NIRGUDE, JJ. .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 321 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is against the ITAT’s orderdated 31st October, 2006. The Chief Commission ofIncome Tax had granted approval for filing an Appeal on21st March, 2007, however it took more than 11 monthstime to get the Memo of Appeal drafted. Finally, theAppeal came to be lodged on 18th February, 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.493 of 2008 also standsdismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]