The Cit-Central Ii v. V.c.daga, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3432/2008 IN ITXA (L) NO.483/2008 The CIT-Central II .. Appellant Vs. Smt.Neha Nikhil Gandhi .. Respondent Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. DATE : 17th November, 2008 P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 767 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 18.3.2005. It appears that though the Chief CIT had granted approval for filing Appeal on 19.12.2005 and the last date for filing the Appeal was 12.1.2006 the Appeal came to be filed belatedly on 18.2.2008. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared and the other reasons beyond the control of the Appellant’s office including the non-availability of stamp papers etc., 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.483/2008 also stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)