Nma/1567/2008 Of The Commissioner Of Income-Tax,City-Vii v. M/S Procter And Gamble India Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1567 OF 2008 NOTICE OF MOTION NO.1567 OF 2008WITH INCOME TAX APPEAL (L.) NO.1128 OF 2008 The Commissioner of Income Tax,.City - VII, Mumbai...AppellantV/s.Procter and Gamble India Ltd....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 324 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is against the ITAT’s orderdated 27th November, 2006. The Chief CIT had grantedapproval for filing the Appeal on 18th May, 2007,however it took about 11 months to get the Memo ofAppeal drafted. Finally, the Appeal came to be lodgedon 11th April, 2008 on the ground of shortage of Court fee stamps. 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.1128 of 2008 also standsdismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]