The Commissioner Of Income Tax-3 v. M/S.reliance Industries Ltd

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2708 OF 2007 IN INCOME TAX APPEAL (L) NO.986 OF 2007 IN INCOME TAX APPEAL NO. OF 2007 The Commissioner of Income Tax-3.. Appellant Vs. M/s.Reliance Industries Ltd. .. Respondent Mr.P.S.Sahadevan for the appellant Mr.J.D.Mistry i/b Mr.Raj Darak for the respondent CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATED : 17TH APRIL, 2008 DATED : 17TH APRIL, 2008 P.C.: 1. Heard the learned counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 383 days’ delay caused in filing the Appeal. 2. Perused the affidavit-in-support of the Notice of Motion. It appears that though the last 2 date for filing the Appeal was 20.04.06 and the Commissioner of Income Tax had granted approval for filing an Appeal on 22.12.05 the Appeal came to be filed belatedly on 9.5.07 i.e. after a lapse of almost 18 months. 3. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay is found in para 2 page 5 of the affidavit in support of Notice of Motion which includes the administrative difficulties and do not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 4. In view of the dismissal of the Notice of Motion, Income Tax Appeal (L) No. 986 of 2007 also stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)