Nma/3598/2007 Of The Commissioner Of Income Tax-8 Mumbai v. M/S. Leena Scottish Lace Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.3598 OF 2007IN NOTICE OF MOTION NO.3598 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2104 OF 2007 INCOME TAX APPEAL (LODG) NO.2104 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Leela Scottish Lace Pvt. 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 524 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 21/10/2005. The Chief Commissioner of Income Tax granted approval on 29/3/2006 for filing the appeal. However, the appeal was filed on 11/9/2007 i.e. after a lapse of more than 1 year and 4 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.