Nma/2477/2007 Of The Commissioner Of Income Tax-3, Mumbai v. M/S Aakrosh Investment And Leasing (P) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2477 OF 2007ININCOME TAX APPEAL(LODG) NO.1221 OF 2007 The Commissioner of Income Tax, Mumbai ...Appellant V/s.M/s. Aakrosh Investment & Leasing(P) Ltd. ...Respondent Mr.Vimal Gupta with Mr.P.S. Sahadevan for Appellant.Mr.J.D. Mistri with Mr.Raj Darak for Respondent. P.C.:- CORAM : DR.S. RADHAKRISHNAN & A.V. NIRGUDE, JJ. DATED : 29[th] APRIL, 2008. 1.Heard learned counsel for the appellant and learned counsel for theRespondent. By this Notice of Motion, appellant is seeking condonation of275 days delay in filing appeal against order dated 31[st] March, 2006 passedby I.T.A.T. Perused the affidavit filed in support of Notice of Motion. TheChief Commissioner of Income Tax granted approval on 22[nd] August, 2006for filing the appeal. However, the appeal was lodged on 7[th] June, 2007 after lapse of nearly 10 months. The reasons given for the delay in filing theappeal is that there was delay in getting the draft appeal memo and shortageof stamp papers in the office of CIT-3, Mumbai. We are not at all satisfiedwith the above reasons. No case is made out for condoning the delay. Noticeof motion is dismissed with no order as to costs. In view of disposal of Noticeof Motion, the appeal also stands dismissed. (DR.S. RADHAKRISHNAN, J.) (A.V. NIRGUDE, J.)