Nma/3656/2006 Of The Commissioner Of Income Tax-12, Mumbai v. M/S Tulsiani Sumer Associates

1IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3656 OF2006inINCOME TAX APPEAL (L) NO.2101 of 2006The Commissioner of Income TaxCity 12 Mumbai.. AppellantvsM/s Tulsiani Sumer Associates. .. RespondentsMr.A.S.Rao for AppellantCORAM : F.I.REBELLO ANDR.S.MOHITE, JJDATED : 4TH DECEMBER, 2007P.C.1. This is a Notice of Motion for condoning 674days delay in filing of the aforesaid Income TaxAppeal. A perusal of the affidavit in support ofthe Notice of Motion it is seen that after approvalwas obtained for filing an appeal, the papers weresent to the panel counsel on 20/12/2005. The memoof appeal was however returned back on 11/5/2006and therefore there is a delay of almost 6 monthsfor drafting the appeal memo. For the purpose ofprocessing the file in order to decide whether anappeal should be filed, the matter remained underconsideration from 11/10/2004 to 20/12/2005 for aperiod of almost 10 months. The delay causedduring the aforesaid two periods is notsatisfactorily explained. In our view, thereforethe cause shown is not sufficient cause. 2. Consequently, Notice of Motion is dismissed.