Suchi Fasteners Pvt. Ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2415 OF 2009 IN INCOME TAX APPEAL (L) NO.1560 OF 2008 Suchi Fasteners Pvt. Ltd. Vs.The Commissioner of Income Tax ..Appellant ..Respondent Mr.B.V.Jhaveri a/w.Priti Shukla for appellant.Mr.P.S.Sahadevan for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 22ND JULY, 2009 There is a delay in filing the above appeal. Admittedly, no notice of motion is taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. In this view of the matter, the appeal stands dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)