The Cit v. M/S.euro Holdings

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2889/2006 IN ITXA (L) 1550 OF 2006 NOTICE OF MOTION NO.2889/2006 IN ITXA (L) 1550 OF 2006 The CIT .. Appellant Vs. M/s.Euro Holdings .. Respondent Mr.R.Asokan for the Appellant. Mr.K.B.Bhujle 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 Appellant. By this Notice of Motion, the Appellant is seeking condonation of 802 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 27.11.2003. It appears that though the last date for filing the Appeal was 16.6.2004, the same came to be filed belatedly on 21.8.2006. 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 shortage of court fee stamps and 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, the Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.1550/2006 also stands dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)