The Commissioner Of Income Tax v. Datamatics Financial Software And Services Ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2379 OF 2009WITHINCOME TAX APPEAL (L) NO.1563 OF 2009 The Commissioner of Income Tax ..Appellant Vs.Dicitex Decor Exports ..Respondent Mr.D.K.Kamwal for appellant.None for respondent. NOTICE OF MOTION NO.2380 OF 2009WITHINCOME TAX APPEAL (L) NO.2449 OF 2008 The Commissioner of Income Tax Vs. Datamatics Financial Software and Services Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant.None for respondent. NOTICE OF MOTION NO.2385 OF 2009WITHINCOME TAX APPEAL (L) NO.2565 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Afcons Infrastructure Ltd. ..Respondent Mr.Suresh Kumar for appellant.Ms.V.B.Patel for respondent. NOTICE OF MOTION NO.2386 OF 2009WITHINCOME TAX APPEAL (L) NO.748 OF 2008 The Commissioner of Income Tax Vs.Hindalco Industries Ltd. ..Appellant..Respondent Mr.J.S.Saluja for appellant. None for respondent. NOTICE OF MOTION NO.2387 OF 2009 WITHINCOME TAX APPEAL (L) NO.2526 OF 2008 The Commissioner of Income Tax ..Appellant Vs.Echolac Investment and Trading Co. Ltd. ..Respondent Mr.Suresh Kumar for appellant.Mr.A.K.Jasani for respondent. NOTICE OF MOTION NO.2388 OF 2009WITH INCOME TAX APPEAL (L) NO.1793 OF 200 The Commissioner of Income Tax Vs.Classic Corporation ..Appellant..Respondent Mr.P.S.Sahadevan i/b.Ms.Anuradha Mane for appellant.None for respondent. NOTICE OF MOTION NO.2389 OF 2009 WITHINCOME TAX APPEAL (L) NO.749 OF 2008 The Commissioner of Income Tax ..Appellant Vs.Hindalco Industries Ltd. ..Respondent Mr.J.S.Saluja for appellant.None for respondent. NOTICE OF MOTION NO.2393 OF 2009WITHINCOME TAX APPEAL (L) NO.1314 OF 2008 The Commissioner of Income Tax Vs.SGS India Ltd. ..Appellant ..Respondent Mr.Suresh Kumar for appellant.None for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 9TH JULY, 2009 DATE : 1.By the above Notices of Motion, the appellant is seeking condonation of delay in filing the above appeals. Admittedly, all these appeals are barred by limitation. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 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 above Notices of Motion are dismissed being barred by limitation. 3.In view of dismissal of Notices of Motion, appeal papers be consigned to record. (J.P. DEVADHAR, J.) (V.C. DAGA, J.)