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.2267/2007 IN ITXA (L) NO.563/2007 NOTICE OF MOTION NO.2267/2007 IN ITXA (L) NO.563/2007 WITH NOTICE OF MOTION NO.2277/2007 IN ITXA (L) NO.559/2007 NOTICE OF MOTION NO.2277/2007 IN ITXA (L) NO.559/2007 The Commissioner of Income Tax .. Appellant Vs. Smt.Sabah H.Kapadia .. Respondent Mr.A.S.Rao with Mrs.P.P.Bhosale for the Appellant. None 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. 1. Heard the learned Counsel for the Appellant. By these Notices of Motion Nos.2267/2007 & 2277/2007 the Appellant is seeking condonation of 336 days’ delay caused in filing the respective Appeals. Perused the affidavits-in-support of the Notices of Motion. It appears that the Chief CIT had granted approval for filing the respective Appeals on 30.03.2006 however the Appeals came to be filed belatedly on 7.3.2007. 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 non-availability of Court fee stamps etc. does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, both the Notices of Motion stand dismissed. 2. In view of dismissal of both the Notices of Motion, the respective Income Tax Appeals also stand dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)