Nma/806/2008 Of The Commissioner Of Income-Tax,Mum City-16 v. Mrs Madhavi M. Mariwala

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.806 OF 2008inINCOME TAX APPEAL (L) NO.554 OF 2008inINCOME TAX APPEAL NO.OF 2008The Commissioner of Income TaxCity 16 Mumbai. Appellant Mrs Madhavi M.Mariwala .. Respondent Mr.P.S.Sahadevan for AppellantMr.A.K.Jasani for Respondents 1. Heard learned counsel for the parties. Bythis Notice of motion, the appellant is seekingcondonation of 235 days delay caused in filing theappeal. 2. Perused the affidavit in support of the Noticeof motion. The appeal is against the order of theI.T.A.T. dated 8th February, 2007 and theCommissioner of Income Tax had granted approvalfor filing the appeal on 21st November, 2007 andthe appeal came tobe filed belatedly on 26thFebruary, 2008. The only reason given for thedelay is that due to various administrative stageinclude in decision making process of thedepartment. We are not satisfied with the reasonsgiven for condonation of delay. No sufficient cause is made out for condonation of delay.Hence, Notice of motion stands dismissed. 3. In view of dismissal of the Notice of motion,Income Tax Appeal (L) No.554 of 2008 also standsdismissed. (A.V.Nirgude, J)(Dr.S.Radhakrishnan, J)