Nma/1508/2008 Of The Commissioner Of Income-Tax-12,Mum v. M/S Sopariwala Exports

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1508 OF 2008 NOTICE OF MOTION NO.1508 OF 2008 WITH INCOME TAX APPEAL (L.) NO.1079 OF 2008 The Commissioner of Income Tax - 12,.Mumbai...AppellantV/s.Sopariwala Exports...Respondent Mr.A.S. Rao, Advocate, for the Appellant. Mr.P.R. Toprani, Advocate, for the Respondent. P.C. : CORAM : DR. S. RADHAKRISHNAN &A.V. NIRGUDE, JJ. .Heard the learned Counsel for the Appellantand for the Respondent. 2.By this Notice of Motion, the Appellant isseeking condonation of delay of 296 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is against the ITAT’s orderdated 9th February, 2007. The Chief CIT had grantedapproval for filing the Appeal on 14th June, 2007,however It took almost 8 months time to get the Memo ofAppeal drafted and thereafter almost 1 month’s time wastaken to get the Court fee stamps. The Appeal came to be filed belatedly on 9th April, 2008. 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,non-availability of Court fee stamps and other reasonsbeyond the control of the Appellant’s office includingthe administrative difficulties etc. does not appearto be justifiable. No sufficient cause is made out forcondonation of delay. Hence Notice of Motion standsdismissed. 4.In view of dismissal of the Notice of Motion,Income Tax Appeal (L.) No.1079 of 2008 also standsdismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]