Nma/537/2006 Of The Commissioner Of Income Tax-13, Mumbai v. Rajesh M. Khandhar

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.537 OF 2006inINCOME TAX APPEAL (L) NO.224 of 2006in INCOME TAX APPEAL NO. OF 2006The Commissioner of Income Tax 13 .. Appellant Shri Rajesh M.Khandhar...Respondent Mr.A.S.Rao for AppellantMr.Jitendra Singh for Respondent P.C. 1. Heard learned counsel for the appellants andlearned counsel for the respondents. 2. By this motion, the appellant is seekingcondonation of 336 days delay caused in filing theappeal. 3. Perused the affidavit in support of the Noticeof motion. It appears that though the last datefor filing the appeal was 17.3.05 and theCommissioner of Income tax had granted approvalfor filing an appeal on 5.9.06. Thereafter, thedraft memo of appeal was finally received in theoffice on 31.12.05 i.e.after a lapse of 14 months.Inspite of the aforesaid lapse of 14 months infiling the appeal, the appellant has stated thatthe appellants’ office was diligently following the matter in filing the appeal on the due date.However, for reasons beyond the control of theappellants office, the aforesaid delay occured.We are not at all satisfied with the aforesaidreasons. No sufficient cause is made out forcondonation of delay. Hence, Notice of motionstands dismissed. 4. In view of dismissal of the Notice of motion,Income Tax Appeal (L) No.224 of 2006 also standsdismissed. {A.V.Nirgude, J) (Dr.S.Radhakrishnan, J)