Nma/2434/2007 Of The Commissioner Of Income Tax, Mumbai v. Goodlass Neroclc Paints Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2374 OF 2007 in INCOME TAX APPEAL (L) NO.1006 OF 2007 The Commissioner of IncomeTax Mumbai City VI... Appellant Goodlass Nerolac Paints Limited.. Respondent Mr.A.D.Kango for AppellantNone for Respondent P.C. 1. Heard learned counsel for the appellant. Bythis notice of motion, the appellant is seekingcondonation of 274 days delay in filing theappeal. 2. Perused the affidavit in support of the noticeof motion. The appeal is filed against the orderdated 29th March 2006 and the Commissioner ofIncome Tax had granted approval for filing theappeal on 18th August, 2006 and the appeal came tobe filed on 10th May 2007. We are not satisfiedwith the reasons given for condonation of delay.The reasons given for delay that of shortage ofstamp paper in the office etc does not appear tobe justifiable. No sufficient cause is made out for condonation of delay. Hence, notice of motionstands dismissed. 3. In view of dismissal of the notice of motion,Income Tax Appeal (L) No. 1006 of 2007 alsostands dismissed. (A.V.Nirgude, J)(Dr.S.Radhakrishnan, J)