Nma/4190/2007 Of The Commissioner Of Income-Tax,City-Ii v. Mr Hemdev Hareshkumar G

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION ORDINARY NOTICE OF MOTION NO.4190 OF 2007 NOTICE OF MOTION NO.4190 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1981 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1981 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. Mr.Hemdev Hareshkumar ..Respondent. Mr.P.S.Sahadevan with A.D.Kango for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. P.C. :- P.C. :- 1. Heard learned counsel for the appellant. None for the respondent. The Motion is filed for condonation of 521 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The impugned order is dated 19/09/2005. The Chief Commissioner of Income Tax granted approval on 23/03/2006 for filing the appeal. However, the appeal was filed on 31/8/2007. The reasons given for the delay in filing the appeal is that it was beyond the control of the appellant’s office and non availability of Court fees stamp. 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.