Nma/3630/2007 Of The Commissioner Of Income Tax-12, Mumbai v. M/S. Wintech Sytems

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.3630 OF 2007IN NOTICE OF MOTION NO.3630 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2166 OF 2007 INCOME TAX APPEAL (LODG) NO.2166 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Wintech Systems ..Respondent. Mr.A.S.Rao for appellant. Mr.A.K.Jasani 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. :- P.C. :- 1. Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 684 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 30/5/2005. The Chief Commissioner of Income Tax granted approval on 27/10/2005 for filing the appeal. However, the appeal was filed on 18/9/2007 i.e. after a lapse of more than one and half years. The reasons given for the delay in filing the appeal is that the delay is purely due to administrative difficulties and want of court fees stamp, 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.