The Commissioner Of Income Tax v. J.p.devadhar, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.562 OF 2007 NOTICE OF MOTION NO.562 OF 2007 NOTICE OF MOTION NO.562 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.196 OF 2007 INCOME TAX APPEAL (L) NO.196 OF 2007 The Commissioner of Income Tax .. Appellant Vs. Smt.Kesarben C.Thacker .. Respondent Mr.P.S.Sahadevan for the Appellant. Mr.A.K.Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ. CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 15th April, 2008 DATE : 15th April, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 307 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The said affidavit does not even mention as to when the Commissioner of Income Tax had granted approval for filing the Appeal. 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 non-availability of Court fee stamps 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.196/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)