Nma/1764/2008 Of The Director Of Income Tax (International Taxation0 v. M/S.mcdermott Etpm Inc

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.1764 of 2008inINCOME TAX APPEAL (L) NO.1341 of 2008inINCOME TAX APPEAL NO.OF 2008The Director of Income Tax(International Taxation) .. Appellant M/s Mc Dermott ETPM Inc.Respondent Mr.P.S.Sahadevan for AppellantMr.A.K.Jasani for Respondent 1. Heard the learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 1153 delay caused in filing theappeal. 2. Perused the affidavit in support of the Noticeof motion. It appears that though the last datefor filing the appeal was 8.3.05 the appeal waslodged almost after 3 yeara i.e. on 6.5.08. Theaffidavit also does not give the exact dates onwhich the memo of appeal was sent for approval tothe office except to state there was arestructuring of the Directorate of InternationalTaxation, Mumbai. We are not at all satisfiedwith the reasons given for condonatiion of delay.No sufficient cause is made out for condonation of delay. Hence, Notice of motion stands dismissed. 3. In view of dismissal of the Notice of Motion,Income Tax Appeal (L) No.1341 of 2008 also standsdismissed. {A.V.Nirgude, J) (Dr.S.Radhakrishnan, J)