Prashant G. Sharma v. The Assistant Commissioner Of Income Tax)(Osd-I) And Another

upa IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 858 OF 2013 ININCOME TAX APPEAL (LODGING) NO.670 OF 2013 Prashant G. Sharma ).. Appellant Versus The Assistant Commissioner of Income Tax)(OSD-I) and another).. Respondents Mr.V. Subramanian i/b.Mr.V.S.Hadade for the Appellant.Mr. P.C. Chhotarey for the Respondents. CORAM : MOHIT S. SHAH, C.J. & M.S. SANKLECHA, J. DATED : 24 JULY 2013 P .C. This Notice of Motion has been taken out by the assessee for condoning delay of 552 days in filing the appeal against the order dated 9 July 2011 of the Income Tax Appellate Tribunal, "C" Bench, Mumbai, certified copy of which was received by the appellant on 15 November 2011. However, the appeal has been filed on 20 May 2013. Hence, there is a delay of 552 days in filing the appeal. 2. The explanation offered for the delay is the change of opinion. Initially, the appellant was advised not to file Income Tax Appeal and it was only in the month of April 2013 that the applicant was advised to file the Appeal for the assessment year 2005-06. 3. It is thus clear, on perusal of the affidavit in support of the Notice of Motion, that the applicant had taken a conscious decision not to challenge the order of the Tribunal. Hence, as per the settled legal position, the appellant has not shown sufficient cause for condoning gross delay of 552 days in filing the Appeal. 4. We may note that otherwise also the impugned order of the Tribunal is a well reasoned order upholding the order of penalty. We are, therefore, not inclined to condone the delay. Notice of Motion is dismissed. CHIEF JUSTICE M.S. SANKLECHA, J.