Room v. The Indian Hotels Company Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION No. 3759 OF 2008 ININCOME TAX APPEAL (L) No. 2964 OF 2008. ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3759 OF 2008 IN INCOME TAX APPEAL (L) No. 2964 OF 2008. The Commissioner of Income-tax-2 Room No. 384 ..Appellant. Vs The Indian Hotels Company Ltd ..Respondent. Mr P. S. Sahadevan, Advocate for the Appellant. Mr P. C. Tripathi, Advocate for the Respondent. CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN AND V.C.DAGA, JJ. AND V.C.DAGA, JJ. DATED: 12th DECEMBER, 2008. DATED: 12th DECEMBER, 2008. P.C.: P.C.:---- ---- 1. Heard the learned counsel for the Appellant and the learned counsel for the Respondent. 2. Perused the notice of motion and affidavit in support of notice of motion. 3. In the above appeal, the appellant has challenged the judgment and order dated 12.09.2006. The Chief Commissioner granted approval to file an appeal on 11.4.2007. However, the appeal came to be lodged on 4.9.2008 i.e. after lapse of almost one year and five months. Only reason given is that the delay has occurred due to administrative difficulty and for reasonable cause being beyond the control of the Department. 4. However, the affidavit in support of notice of motion states that delay is not due to carelessness and negligence on the part of the appellant. We are not at all satisfied with the reasoning given in the affidavit. No case is made out for condoning the delay. 5. In the above circumstances, we are left with no alternative but to dismiss the notice of motion for want of sufficient cause in filing the appeal belatedly. 6. In the result, notice of motion stands dismissed. 7. In view of dismissal of notice of motion, appeal also stands dismissed. (V.C. DAGA,J) (V.C. DAGA,J)(DR S. RADHAKRISHNAN,J) (V.C. DAGA,J) (DR S. RADHAKRISHNAN,J)