Nma/4522/2006 Of The Commissioner Of Income Tax - 10, Mumbai v. M/S Lupin Investments Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4522 OF 2006 INCOME TAX APPEAL (L) NO.2687 OF 2006 The Commissioner of Income Tax-10Mumbai..Appellant M/s Lupin Investments Pvt.Ltd.. Respondents Mr.S.S.Sahadevan for AppellantMs.V.B.Patel for Respondents 1. Heard the learned counsel for the parties. Bythis notice of motion, the appellant is seekingcondonation of 251 days delay caused in filing theappeal. 1. Perused the affidavit in support of the noticeof motion. The appeal is against the order dated23rd November, 2005. The Commissioner of IncomeTax had granted approval for filing an appeal on1st February 2006 the appeal was filed only on18th December, 2006. We are not satisfied withthe reasons given for condonation of delay. Thereasons given for delay that of administrativedifficulties and that the appellant was diigently following the matter in filing the above appeal.No sufficient cause is made out for condonation ofdelay. Hence, Notice of motion stands dismissed. 2. In view of dismissal of Notice of motion,Income Tax Apeal (Lodging) No.2687 of 2006 alsostands dismissed. (A.V.Nirgude, J) (A.V.Nirgude, J) (Dr.S.Radhakrishnan, J) (Dr.S.Radhakrishnan, J) (Dr.S.Radhakrishnan, J)