Nma/4946/2007 Of The Commissioner Of Income-Tax-9,Mum v. M/S Phoenix Industries Pvt Ltd

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4946 OF 2007ININCOME TAX APPEAL NO. 505 OF 2001 The Commissioner of Income Tax. ... Appellant. V/s. M/s.Phoenix Industries P.Ltd. ... Respondent. P.S.Sahadevan for the appellant. B.V.Jhaveri for the respondent. CORAM :V.C.DAGA AND R.M.SAVANT, JJ.DATED : 18[th] October 2010. P.C.: Heard learned counsel for the appellant and learned counsel for the respondent. 2.The gross negligence on the part of the Revenue in taking out this notice of motion is writ large. Appeal was filed sometime in the year 2001. At that time, it was delayed by six days. It was allowed to remain in the registry for removal of office objections. Objections were not removed. Consequently, appeal was dismissed vide order dated 25[th] September, 2001. 2 3.Later on, improperly drafted notice of motion was taken out on 13[th] July, 2003, i.e. practically, after two and half years. The same was allowed to be withdrawn by this Court vide order dated 23[rd] April, 2007. Liberty was granted to take out proper notice of motion. 4.The present notice of motion is now filed on 31[st ]December, 2008. The same was again kept pending in the registry almost for a period of 3 years. No steps were taken by the Revenue to get it circulated and obtain appropriate orders from this Court. 5.Even today, motion is defective. It does not carry any prayer for condonation of delay in filing appeal. The present motion is delayed by more than 2,000 days for which there is no explanation. Under these circumstances, we are left with no option but to dismiss this notice of motion. 6.In the result, notice of motion is dismissed. No order as to costs. (R.M.SAVANT, J.) (V.C.DAGA J.)