The Commissioner Of Income Tax – 1, Mumbai v. Associated Cement Company Limited

AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1369 OF 2009ANDINCOME TAX APPEAL (L) NO.1370 OF 2009ANDINCOME TAX APPEAL (L) NO.1372 OF 2009ANDINCOME TAX APPEAL (L) NO.1373 OF 2009ANDINCOME TAX APPEAL (L) NO.1374 OF 2009 The Commissioner of Income Tax – 1, MumbaiVersusAssociated Cement Company Limited ..Appellant. ..Respondent. Ms.Devki Iyer for the appellant.Mr.Atul K. Jasani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1.It is found that these appeal are delayed by more than one year. Neither any notice of motion seeking condonation of delay is taken out nor there is any 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 2009in I.T.A. (L) No.3592 2008) decided on 8/7/2009 that this Court has no power to condone the delay in filing the appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, all these appeals are dismissed being barred by limitation with no order as to costs.