Nma/1786/2008 Of The Commissioner Of Income Tax -14, Mumbai v. M/S Trade Impex International, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.1786 of 2008in INCOME TAX APPEAL (L) NO.1301 of 2008The Commissioner of Income Tax14.. Appellant M/s Trade Impex International .. Respondent Mr.P.S.Sahadevan for AppellantMr.Jai Chhabria i/b Ms.Priti Shah for Respondent P.C. 1. Heard the learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 231 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 11.9.07 and theCommissioner of Income Tax had granted approval on11.9.07 the appeal came to be filed belatedly on30.4.08. Almost 200 days time was taken forgetting the memo of appeal drafted. We are not atall satisfied with the reasons given forcondonation of delay. No sufficient cause is madeout for condonation of delay. Hence, Notice ofmotion stands dismissed. 3. In view of dismissal of the Notice of Motion,Income Tax Appeal (L) No.1301 of 2008 also standsdismissed. {A.V.Nirgude, J) (Dr.S.Radhakrishnan, J)