The Commissioner Of Income Tax-17 v. Late Smt.saraswati U.shetty

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3549 OF 2007 NOTICE OF MOTION NO.3549 OF 2007 NOTICE OF MOTION NO.3549 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2133 OF 2007 INCOME TAX APPEAL (L) NO.2133 OF 2007 The Commissioner of Income Tax-17 .. Appellant Vs. Late Smt.Saraswati U.Shetty .. Respondent Mr.R.Ashokan with Mr.P.S.Sahadevan for the Appellant. Mr.Paras Savla for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ. CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 DATE : 2nd April, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 570 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. We are not satisfied with the reasons given for condonation of delay. No sufficient cause is made out for condonation of delay. As stated in the affidavit in support of the Notice of Motion the draft memo of Appeal was ready on 5.2.2006 however, the Appeal came to be filed on 13.9.2007. The reason that the Court fees stams were not readily available and therefore Appeal could not be filed in time, does not appear to be justifiable. There is absolutely no explanation for the aforesaid delay caused in filing the Appeal. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2133/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)