Nma/1770/2008 Of The Commissioner Of Income-Tax-Vii v. M/S.sadhana Nitrochem Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1770 OF 2008WITHINCOME TAX APPEAL NO.656 OF 2008 The Commissioner of Income Tax - VII,MumbaiV/s.Sadhana Nitrochem Ltd. . ...Appellant...Respondent Mr.Avinash 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 407 days in filing theAppeal. Perused the affidavit-in-support of the Noticeof Motion. The Appeal is against the ITAT’s orderdated 5th September, 2006. The Chief CIT had grantedapproval for filing the Appeal on 10th January, 2007,however it took nearly 13 months time to get the Memoof Appeal drafted. The Appeal came to be lodged onlyon 1st March, 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.656 of 2008 also standsdismissed. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]