Nma/4281/2007 Of The Commissioner Of Income-Tax,Mum,City-3 v. M/S Star Cemicals Bombay P. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION ORDINARY NOTICE OF MOTION NO.4281 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1907 OF 2007 NOTICE OF MOTION NO.4281 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1907 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Star Chemicals (Bombay) P. Ltd. ..Respondent. Mr.A.D.Kango with P.S.Sahadevan 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 675 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The impugned order is dated 13/04/2004. The Chief Commissioner of Income Tax granted approval on 22/09/2004 for filing the appeal. However, the appeal was filed on 22/8/2007. 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.