Nma/1849/2009 Of The Commissioner Of Income Tax-1 Mumbai v. Grindwell Norton Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION N.M. NO.788/2009 WITH I.TX. APPEAL (L) NO.2197 OF 2008 The Commissioner of Income Tax – VI, Mumbai..AppellantV/s.M/s.Grasim Industries Limited ..Respondent. N.M. NO.1184/2009 IN I.TX. APPEAL (L) NO.1165 OF 2008 The Commissioner of Income Tax – 3, Mumbai..AppellantV/s.M/s.Saurashtra Fuels P. Limited..Respondent.N.M. NO.1290/2009 IN I.TX. APPEAL (L) NO.312 OF 2008The Commissioner of Income Tax – 10, Mumbai..AppellantV/s.Godrej Soaps Limited..Respondent. N.M. NO.1291/2009 IN I.TX. APPEAL (L) NO.314 OF 2008 The Commissioner of Income Tax – 10, Mumbai..AppellantV/s.Godrej Boyce Mfg. Company Limited..Respondent.N.M. NO.1297/2009 IN I.TX. APPEAL (L) NO.310 OF 2008The Commissioner of Income Tax – 10, Mumbai..AppellantV/s.Tech Pacific I Limited..Respondent. N.M. NO.1716/2009 IN I.TX. APPEAL (L) NO.1540 OF 2008 The Commissioner of Income Tax – 10, Mumbai..AppellantV/s.M/s.Sandu Pharmaceuticals Limited, Mumbai..Respondent. N.M. NO.1798/2009 IN I.TX. APPEAL (L) NO.381 OF 2008 The Commissioner of Income Tax – 8, Mumbai..AppellantV/s.Vrushik Consultancy Services Private Limited..Respondent. N.M. NO.1849/2009 IN I.TX. APPEAL (L) NO.718 OF 2008 The Commissioner of Income Tax – 1, Mumbai..AppellantV/s.Grindwell Norton Limited..Respondent. N.M. NO.1926/2009 IN I.TX. APPEAL (L) NO.2116 OF 2007 The Commissioner of Income Tax, Central II , Mumbai..AppellantV/s.M/s.Manubhai Sons & Company..Respondent. Mr.J.S. Saluja for the appellant in N/M. Nos.788, 1290, 1291, 1297, 1716, 1798 of 2009. Mr.P.S. Sahadevan for the appellant in N/M Nos.1184, 1926 of 2009.Mr.Suresh Kumar with Mr.A.S. Rao for the appellant in N/M No.1849/2009.Ms.Beena Pillai for the respondent in N/M. No.1184 of 2009. Mr.J.D. Mistry with Mr.A.K. Jasani for the respondent in rest of the matters. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8TH JULY, 2009 P.C. : 1.Though there is delay in filing the appeals, no sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excisereported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s.Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592of 2008)decided on 8/7/2009,that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, all the notices of motion are dismissed being barred by limitation with no order as to costs. 3.In view of dismissal of notices of motions, appeals does not survive. Hence, all the appeals are dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)