The Commissioner Of Income-Tax-3 v. M/S.sandoz Textiles & Trading

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2862 OF 2007 IN INCOME TAX APPEAL (L) NO.1281 OF 2007 IN INCOME TAX APPEAL NO. OF 2007 The Commissioner of Income-tax-3.. Appellant Vs. M/s.Sandoz Textiles & Trading Ltd. .. Respondent Mr.P.S.Sahadevan for the appellant Mr.T.D.Mistry i/b Mr.Raj Parab 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 588 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 04.10 05 and the Commissioner of Income Tax had granted approval for filing an Appeal on 7.6.05, the Appeal came to be filed belatedly on 12.6.07 i.e. after a lapse of almost 2 years. 3. We are not satisfied with the reasons given for condonation of delay. The reason given for delay is that of getting the draft memo of Appeal prepared which does 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. 1281 of 2007 also stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)