Nma/3595/2007 Of The Commissioner Of Income Tax-8 Mumbai v. M/S. Maharashtra Electronics Corporation Limited ( Meltron )

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.3595 OF 2007 NOTICE OF MOTION NO.3595 OF 2007 IN IN INCOME TAX APPEAL (LODG) NO.2105 OF 2007 INCOME TAX APPEAL (LODG) NO.2105 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Maharashtra Electronics Corpn. Ltd. ..Respondent. Mr.S.M.Shah for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.DATED : 11TH APRIL, 2008. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 11TH APRIL, 2008. P.C. :- P.C. :- 1. Heard learned counsel for the appellant. None for the respondent, though served. The Motion is filed for condonation of 446 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 21/2/2006. The Chief Commissioner of Income Tax granted approval on 21/8/2006 for filing the appeal. However, the appeal was filed on 11/9/2007 i.e. after a lapse of 13 months. The reasons given for the delay in filing the appeal is that the delay is purely due to administrative exigencies and procedural formalities which were 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. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)(DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.)