Nma/2084/2007 Of The Commissioner Of Income Tax,Mumbai v. M/S Patel India Distributors Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.2084 OF 2007 NOTICE OF MOTION NO.2084 OF 2007 IN IN INCOME TAX APPEAL (LODG) NO.168 OF 2007 INCOME TAX APPEAL (LODG) NO.168 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Patel India Distributors Pvt. Ltd. ..Respondent. Mrs.P.P.Bhosale with P.S.Sahadevan for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.DATED : 16TH APRIL, 2008. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 16TH APRIL, 2008. P.C. :- P.C. :- Heard learned counsel for the appellant. None for the respondent, though served. Affidavit of service is filed. The Motion is filed for condonation of 288 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 6/10/2005. The Chief Commissioner of Income Tax granted approval on 30/3/2006 for filing the appeal. However, the appeal was filed on 18/1/2007. The reasons given for the delay in filing the appeal is that there was delay in getting the draft appeal memo and insufficiency of stamp papers. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)(DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)