Nma/2524/2009 Of Director Of Income Taxz v. Indian Hotels Co Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2524 OF 2009 ININCOME TAX APPEAL (L) NO.959 OF 2009 The Director of Income Tax ..Appellant. V/s. Indian Hotels Co. Ltd. ..Respondent. Mr. Parag Vyas for appellant. Mr. Ajit Shah with Dinesh Vyas for respondent. P.C. :- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. 1.The appeal is barred by limitation. Notice of motion is taken out seeking condonation of delay of 120 days. 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 Excise reported 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.3592 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, notice of Motion is dismissed with no order as to costs. 3.In view of dismissal of the notice of motion, appeal papers be consigned to record. (J.P. Devadhar, J.) (V.C. Daga, J.)