The Commissioner Of Income Tax v. Mr. Nicholas Richard

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3475 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3475 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2024 OF 2007 The Commissioner of Income Tax ... AppellantVs. Mr. Nicholas Richard... Respondent Mr. P.P. Kakade with Mr. P.S. Sahadevan forAppellant.Mr. A.K. Jasani for Respondent. P.C. :- 1)Heard learned counsel for the appellantand the learned counsel for the respondent. TheMotion is filed for condonation of 292 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 14-06-2006. The ChiefCommissioner of Income Tax granted approval on3-11-2006 for filing the appeal. However, theappeal was filed on 05-09-2007. The reasons given for the delay in filing the appeal is due toadmnistrative exigencies and the proceduralformalities. The reasons given are totallyunsatisfactory. No case is made out for condoningthe delay. Notice of Motion is dismissed with noorder as to costs. 2)Notice of Motionis disposed ofaccordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)