Piyush B. Virani v. The Dy. Commissioner Of Income Tax Special Range 49

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 620 OF 2007 Piyush B. Virani. VersusThe Dy. Commissioner of Income TaxSpecial Range 49. ...........Appellant. ..........Respondent. Mr. Sameer Dalal for the Appellant. Mr. P. S. Sahadevan for the Respondent. P.C.: CORAM :BILAL NAZKIandA. A. KUMBHAKONI, JJ.DATED :24TH SEPTEMBER, 2008. In this appeal the question framed is “Whether the Tribunal was rightin not condoning the delay of 825 days”. We do not see that this is asubstantial question of law. Even then we have perused the record.Admittedly there is a delay of 825 days and the delay is sought to beexplained on extraneous ground that earlier the appellant was undermisbelief and later on the lawyer had advised to file appeal. 2.Appeal is, accordingly, rejected. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)