Nma/1766/2005 Of The Commissioner Of Income-Tax-City-I v. M/S Air Lins Hotels Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1766 0F 2005INWEALTH TAX APPEAL (LOD) NO.731 OF 2005 NOTICE OF MOTION NO.1766 0F 2005 IN WEALTH TAX APPEAL (LOD) NO.731 OF 2005 AND AND AND NOTICE OF MOTION NO.1768 0F 2005 NOTICE OF MOTION NO.1768 0F 2005 INWEALTH TAX APPEAL (LOD) NO.732 OF 2005 IN WEALTH TAX APPEAL (LOD) NO.732 OF 2005 AND AND NOTICE OF MOTION NO.1873 0F 2005 NOTICE OF MOTION NO.1873 0F 2005 IN IN WEALTH TAX APPEAL (LOD) NO.733 OF 2005 WEALTH TAX APPEAL (LOD) NO.733 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. M/s.AirLines Hotels Pvt. Ltd. ..Respondent. Mr.P.Sahadevan for appellant. Mr.Atul Jasani for respondent. CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. DATED : 5TH SEPTENBER, 2007. DATED : 5TH SEPTENBER, 2007. P.C. :- There is a delay of 245 days in filing the appeal. There is affidavit filed in support of the Motion. From the affidavit, it is clear that the order was received in C.I.T. (A) on 11/6/2004. A scrutiny report was called for and submitted on 21/9/2004. There is no explanation for the delay between 11/6/2004 and 21/9/2004. Thereafter, the matter was referred to the Ministry of Law on 7/10/2004 and the appeal was preferred on 10/6/2005. There is also no explanation for the said period also. 2. Even otherwise, the tax incidence is less than Rs.4 lakhs. Considering the cause shown in the affidavit, it would not amount to sufficient cause. Hence Motions are dismissed. (F.I.REBELL0, J.) (J.P.DEVADHAR, J.)(F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.)