Nma/3850/2007 Of The Commissioner Of Income Tax, Mumbai City 03 v. M/S Regency Export Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.3850 OF 2007IN NOTICE OF MOTION NO.3850 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1726 OF 2007 INCOME TAX APPEAL (LODG) NO.1726 OF 2007 INCOME TAX APPEAL (LODG) NO.1726 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Regency Export Pvt. Ltd. ..Respondent. Mr.P.S.Sahadevan 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, though served. The Motion is filed for condonation of 345 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 17/3/2006. The Chief Commissioner of Income Tax granted approval on 8/8/2006 for filing the appeal. However, the appeal was filed on 31/7/2007 i.e. after a lapse of 1 year. The reasons given for the delay in filing the appeal is that there was delay in drafting the appeal memo and it was 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.