The Commissioner Of Income Tax-11 v. M/S.neptune Enterprises

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4270 OF 2007 NOTICE OF MOTION NO.4270 OF 2007 NOTICE OF MOTION NO.4270 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2274 OF 2007 INCOME TAX APPEAL (L) NO.2274 OF 2007 The Commissioner of Income Tax-11 .. Appellant Vs. M/s.Neptune Enterprises .. Respondent Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ. CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 8th April, 2008 P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 994 days’ delay caused in filing the Appeal against the order of the ITAT dated 30.07.2004. Perused the affidavit-in-support of the Notice of Motion. 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 non-availability of Court fee stamps 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.2274/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)