The Commissioner Of Income Tax – 8, Mumbai v. Birla Sunlife Asset Management Co. Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2347/2009 IN INCOME TAX APPEAL (L) NO.2447 OF 2008 AND NOTICE OF MOTION NO.2350/2009 IN INOME TAX APPEAL (L) NO.2454 OF 2008 The Commissioner of Income Tax – 8, Mumbai..Appellant.VersusBirla Sunlife Asset Management Co. Limited..Respondent. NOTICE OF MOTION NO.2341/2009 IN INCOME TAX APPEAL (L) NO.2448 OF 2008 The Commissioner of Income Tax – 8, MumbaiVersusEGL Eagle Global Logistics Private Limited ..Appellant...Respondent. NOTICE OF MOTION NO.2380/2009 IN INCOME TAX APPEAL (L) NO.2449 OF 2008ANDNOTICE OF MOTION NO.2298/2009 IN INCOME TAX APPEAL (L) NO.2453 OF 2008 The Commissioner of Income Tax – 8, MumbaiVersusDatamatis Financial Software & Services Limited ..Appellant...Respondent. NOTICE OF MOTION NO.2343/2009 IN INCOME TAX APPEAL (L) NO.2450 OF 2008 The Commissioner of Income Tax – 8, Mumbai..Appellant.VersusAkshay Software Technologies Limited..Respondent. NOTICE OF MOTION NO.2342/2009 IN INCOME TAX APPEAL (L) NO.2451 OF 2008 The Commissioner of Income Tax – 8, Mumbai..Appellant.VersusEastern Peripherals Private Limited..Respondent. Mr.Suresh Kumar for the appellant in all the matters.None for the respondent in all the matters. NOTICE OF MOTION NO.2155/2009 IN INCOME TAX APPEAL (L) NO.1407 of 2009 The Commissioner of Income Tax – 12, MumbaiVersusMahendra Mathuria ..Appellant. ..Respondent. Ms.Suchitra Kamble for the appellant.None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. P.C. : 1.Though there is delay in filing the appeals, no sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of ChaudharanaSteels (P) Ltd. V/s. Commissioner of Central Excisereported in 2009 (238) ELT 705(S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of MotionNo.787 of 2009 in I.T.A. (L) No.3592 of 2008) decided on 8/7/2009, that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2.In this view of the matter, all the notices of motion are dismissed being barred by limitation with no order as to costs. 3.In view of dismissal of notices of motions, appeals does not survive. Hence, all the appeals are dismissed with no order as to costs. (J.P. Devadhar, J.)(V.C. Daga, J.)