Nma/3772/2009 Of Director Of Income Tax International Taxation v. Kaiser Aluminium Technical Services Inc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2593 OF 2009WITHNOTICE OF MOTION NO.3772 OF 2009 Director of Income Tax International Taxation ..Appellant. V/s. Kaiser Aluminium Technical Services Inc. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- 1.The appeal is barred by limitation. Notice of motion is taken out seeking condonation of 609 days delay in filing the appeal. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of CentralExcise reported in 2009 (238) ELT 705 (S.C.). we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, the appeal is dismissed being barred by limitation. 3.In view of dismissal of the appeal, the notice of motion does not survive and hence the same is dismissed as such. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)