Nma/3304/2007 Of The Commissioner Of Income Tax-1, Mumbai v. M/S Swamini Leasing And Inv. Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.3304 OF 2007 NOTICE OF MOTION NO.3304 OF 2007 IN IN INCOME TAX APPEAL (LODG) NO.1854 OF 2006 INCOME TAX APPEAL (LODG) NO.1854 OF 2006 INCOME TAX APPEAL (LODG) NO.1854 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. M/s.Swamini Leasing & Investment P.Ltd. ..Respondent. Mr.A.S.Rao for appellant. Mr.P.C.Tripathi i/b.Pramod Kumar Parida for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 1107 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 28/1/1994. The Chief Commissioner of Income Tax granted approval on 29/7/2004 for filing the appeal. However, the appeal was filed on 13/8/2007 i.e. after a lapse of more than 3 years. The reasons given for the delay in filing the appeal is that there was delay in drafting the appeal memo and it was beyond the control of the appellant’s office. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. 2. Notice of Motion is disposed of accordingly with no order as to costs.