The Cit -9 v. M/S.eashwar Metals Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INITXA (L) NO.2919/2008 NOTICE OF MOTION NO.3157/2008IN NOTICE OF MOTION NO.3157/2008 NOTICE OF MOTION NO.3157/2008 The CIT -9 .. Appellant Vs. M/s.Eashwar Metals Pvt.Ltd. .. Respondent Mr.Suresh Kumar for the Appellant. Mr.S.J.Mehta for Respondent. CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. DATE : 2nd December, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 1156 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 31.01.2005. It appears that though the Chief CIT had granted approval for filing the Appeal on 18.10.2005, the Appeal came to be filed belatedly on 29.08.2008. We are not satisfied with the reasons given for condonation of delay. It is stated that the matter was to be examined at various levels of the Department to assess whether the matter is worth of appealing or not and that the procedural requirement took considerable time. The aforesaid reasons does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2919/2008 also stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)