The Commissioner Of Income Tax-8 v. M/S Boutique Fashions Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1962 OF 2008IN INCOME TAX APPEAL (LODGING) NO. 1467 OF 2008 The Commissioner of Income Tax-8 Versus M/s Boutique Fashions Pvt Ltd ).. Appellant ).. Respondent Mr Suresh Kumar i/b Mr S M Shah for the Appellant.Mr A K Jasani for the Respondent. CORAM:SWATANTER KUMAR, C. J. & A.P. DESHPANDE, J. DATE:28TH JULY 2008. P.C. There is a delay of 488 days in filing the present Appeal. Noproper reason has been given in the affidavit in support of the Motion.The dates stated in paragraph 4 of the affidavit do not adequatelyexplain why the delay occurred and in fact there is no explanation whatsteps were taken from 4[th] August 2008 to 14[th] May 2008 causing adelay of more than one and half years. Keeping in view the judgment ofthe Division Bench of this Court in The State of Maharashtra vs Vithu Kalya Govari and others, Civil Application No.3200 of 2007 dated 26[th]June 2007, we see no reason to condone the delay. Notice of Motion isaccordingly dismissed. 3. As a result of the dismissal of Notice of Motion for condonation of delay, the present Appeal (Lodging) No. 1467 of 2008does not survive. We may also notice that the revenue involved as aresult of the impugned order is Rs.1,65,236/- which in terms of theCBDT Instruction No.2/2005 dated 24[th] October 2005, the Departmentcan hardly justify the filing of the present Appeal. 4.Appeal (Lodging) No. 1467 of 2008 dismissed. No order asto costs. CHIEF JUSTICE A P DESHPANDE, J.