Nma/2779/2005 Of The Commissioner Of Income-Tax-3,Mum v. M/S Rashi Trading Co.pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2779 OF 2005 IN INCOME TAX APPEAL(L)NO.1134 OF 2005 The Commissioner of Income Tax-3..Appellant Mumbai V/s. M/s.Rashi Trading Co. Pvt. Ltd...RespondentMumbai Mr.P.S.Sahadevan, Advocate, for AppellantMr.J.D.Mistry with Mr.Raj Darak, Advocate, forRespondent CORAM : F.I.REBELLO & DATE : 5TH FEBRUARY, 2008 P.C. .This is a Notice of Motion for condoning a delay of 483 days in filing of the main appeal. Onperusal of the affidavit in support we find thatthe permission to file appeal was received on 25[th] March, 2004 and the matter was sent to the Government Counsel for drafting thereafter. Theappeal was however, filed on 16[th] September, 2005. The delay of about two years and six months formerely drafting an appeal memo and filing the same cannot be said to be reasonable. In our view, therefore, the cause shown does not amount to sufficient cause and hence, the Notice of Motionstands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)