Nma/3004/2006 Of The Commissioner Of Income-Tax 16, Mumbai v. M/S. Champion Construction Co

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3004 OF 2006 IN INCOME TAX APPEAL (L) NO.1600 OF 2006 Commissioner of Income-tax-16 ..Appellant V/s. Champion Construction Company ..Respondents ---- Mr. P.S.Sahadevan for appellant. Mr.A.K.Jasani for respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 11.02.2008 PC 1. This is a Motion for condoning 226 days delay in filing of the main appeal. A perusal of the affidavit in support indicates that the Chief Commissioner of Income-tax granted approval for filing appeal on 16.12.2005. Thereafter the entire case papers were sent to the panel Counsel for preparing the appeal memo. It is not mentioned in the affidavit as to when draft appeal memo was received back. The appeal ultimately came to be filed on 25.8.2006. In our view, the events which occured between these 2 dates have not been mentioned in the affidavit-in-support. In the circumstances, cause shown does not amount to sufficient cause. Hence, Notice of Motion dismissed. INCOME TAX APPEAL (L) NO.1600 OF 2006 INCOME TAX APPEAL (L) NO.1600 OF 2006 . As the motion for condoning delay is dismissed, appeal also stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)