Nma/362/2005 Of The Commissioner Of Income-Tax Central-Ii, Mumbai v. M/S. Vijay Associates (Diamonds) P. Ltd. Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.362 OF 2005 IN INCOME TAX APPEAL (L) NO.191 OF 2005 The CIT Central-II ..Appellant V/s. M/s.Vijay Associates (Diamonds) P.Ltd.,..Respondents ---- Mr.P.S.Sahadevan for the appellant. Mrs.Vasanti B.Patel for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 25.03.2008. PC 1. This is a Motion for condoning 362 days delay in filing of the appeal. A perusal of the affidavit in support indicates that the last date for filing the appeal was 4.2.2004 but the CIT approved the filing of the appeal beyond the period of limitation on 9.2.2004. Thereafter the matter was sent to the Law Ministry for drafting appeal memo on 29.2.2004 and the fraft was received in August-2004. In our view, there is unreasonably long period taken for drafting the appeal memo. The cause shown does not amount to sufficient cause and thus Motion stands dismissed. INCOME TAX APPEAL (L) NO.191 OF 2005 . As the Motion for condoning delay is dismissed, Appeal also stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J)