The Commissioner Of Income Tax -1 v. Shri.jalaluddin N Virji

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.277/2007 IN ITXA (L) 46/2007 NOTICE OF MOTION NO.277/2007 IN ITXA (L) 46/2007 WITH NOTICE OF MOTION NO.540/2007 IN ITXA (L) 148/2007NOTICE OF MOTION NO.541/2007 IN ITXA (L) 147/2007NOTICE OF MOTION NO.542/2007 IN ITXA (L) 146/2007 NOTICE OF MOTION NO.540/2007 IN ITXA (L) 148/2007 WITH NOTICE OF MOTION NO.541/2007 IN ITXA (L) 147/2007 WITH NOTICE OF MOTION NO.542/2007 IN ITXA (L) 146/2007 The Commissioner of Income Tax -1 .. Appellant Vs. Shri.Jalaluddin N Virji .. Respondent Mrs.P.P.Bhosale for the Appellant. Mr.P.Pardiwala i/by M/s.M & M Legal Venture for Respondent. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ.DATE : 15th April, 2008 CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 15th April, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By these Notices of Motion, the Appellant is seeking condonation of more than 400 days’ delay caused in filing the respective Appeals. Perused the affidavits-in-support of the respective Notices of Motion. It appears that though the Chief Commissioner of Income Tax had granted approval for filing the aforesaid Appeals on 17.10.2005, the Appeals came to be filed belatedly on 05.01.2007 & 16.01.2007. We are not at all satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared, administrative difficulties including non-availability of Court fee stamps etc. does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, all the aforesaid Notices of Motion stand dismissed. 2. In view of dismissal of the aforesaid Notices of Motion, the respective Income Tax Appeals also stand dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)