The Cit v. M/S.bombay Diamond Co.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2096 OF 2008 NOTICE OF MOTION NO.2096 OF 2008 NOTICE OF MOTION NO.2096 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.1670 OF 2008 INCOME TAX APPEAL (L) NO.1670 OF 2008 INCOME TAX APPEAL (L) NO.1670 OF 2008 The CIT .. Appellant Vs. M/s.Bombay Diamond Co.Ltd. .. Respondent Mr.Suresh Kumar for the Appellant. Mr.P.C.Tripathi with Mr.A.K.Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. DATE : 25th September, 2008 DATE : 25th September, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 1420 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 27.1.2004. It appears that though the last date for filing the Appeal was 12.7.2004, the Appeal came to be filed belatedly on 2.6.2008. 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 that of the other reasons beyond the control of the Appellant’s office including the administrative difficulties 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.1670/2008 also stands dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)