The Commissioner Of Income Tax-8 v. M/S.nahar Textiles Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3650/2008 IN ITXA (L) NO.2297/2008 The Commissioner of Income Tax-8 .. Appellant Vs. M/s.Nahar Textiles Pvt.Ltd. .. Respondent Mr.Suresh Kumar for the Appellant. Ms.Asifa Khan for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. DATE : 17th November, 2008 P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 592 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion, and also perused the Affidavit in reply. The Appeal is against the ITAT’s order dated 13.12.2006. It appears that though the Chief CIT had granted approval for filing Appeal on 27.4.2007 the Appeal came to be filed belatedly on 29.7.2008. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared and the other reasons beyond the control of the Appellant’s office including administrative exigencies and the procedural formalities etc., does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2297/2008 also stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)