The Commissioner Of Income Tax v. Bank Of Baroda

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4858 OF 2007 NOTICE OF MOTION NO.4858 OF 2007 NOTICE OF MOTION NO.4858 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.1064 OF 2007 INCOME TAX APPEAL (L) NO.1064 OF 2007 The Commissioner of Income Tax ..Appellant Vs. Bank of Baroda ..Respondent Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &SANTOSH BORA, JJ. DATE : 21ST APRIL, 2008 CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA DATE : 21ST APRIL, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 1077 days’ delay caused in filing the Appeal against the order dated 17/09/2003 passed by the Income Tax Appellate Tribunal. Perused the affidavit-in-support of the Notice of Motion. It appears that the last date for filing of Appeal was 09/06/2004. The Commissioner of Income Tax had granted approval for filing an Appeal on 04/06/2004 however, the Appeal came to be filed belatedly on 17/05/2007 i.e. after a lapse of almost three years. 2. The reasons given for delay that of getting the draft memo of Appeal prepared and non-availability of Court fee stamps etc. does not appear to be justifiable. No sufficient cause is made out for condoning the delay. We are not satisfied with the reasons given for condonation of delay. Hence, Notice 3. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.1064 of 2007 also stands dismissed. (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.)