Nma/351/2008 Of The Commissioner Of Income-Tax,Central-Ii,Mum v. Mr Bhupendra C. Dalal

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.351 OF 2008IN NOTICE OF MOTION NO.351 OF 2008 IN INCOME TAX APPEAL (LODG) NO.32 OF 2008 INCOME TAX APPEAL (LODG) NO.32 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Bhupendra C. Dalal ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.Sameer Dalal for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.DATED : 16TH APRIL, 2008. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 16TH APRIL, 2008. P.C. :- P.C. :- . Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 527 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 13/1/2006. The affidavit in support of the Notice of Motion even does not mention the steps taken by the appellant and the reasons for the delay in between those steps. Even the date on which the Chief Commissioner of Income Tax granted the approval for filing the appeal is not mentioned. The reasons given for the delay in filing the appeal is that there was delay in getting the draft appeal memo and non availability of stamp papers. 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. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)(DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)