Nma/3539/2008 Of The Commissioner Of Income Tax (Central-Ii), Mumbai v. M/S.tips Industries Pvt.ltd

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3539 OF 2008ININCOME TAX APPEAL (L)NO.605 OF 2008 The Commissioner of Income Tax..AppellantVs.M/s.Tips Industries Pvt.Ltd...RespondentMr.P.S.Sahadevan for the Appellant.Mr.Deepak Talashiwala with Mr.V.S.Hadade for theRespondent. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 15TH DECEMBER, 2008 P.C.1.Heard the learned Counsel for the parties. Bythis Notice of Motion, the Appellant is seeking thecondonation of 1326 days’ delay in filing the aboveAppeal. Perused the Notice of Motion andAffidavit-in-support thereof.2.It appears, that the Appellant is challengingthe impugned order dated 29th January, 2004 passed bythe Income Tax Appellate Tribunal. The ChiefCommissioner of Income Tax had granted approval forfiling an Appeal on 12th July, 2004. However, thepresent Appeal has been lodged on 29th February, 2008i.e. after a lapse of almost four years and sixmonths. The reasons given for causing such a grossdelay are, that of various administrative stepsinvolved which were beyond the control of the Revenue.We are not at all satisfied with the reasons given for condoning the delay. Hence, the Notice of Motion stands dismissed. 3.In view of the dismissal of the Notice of Motion, the above Appeal also stands dismissed. Compliance report, if submitted, would be highly appreciated. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)