The Commissioner Of Income Tax v. M/S Audco (India) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4879 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4879 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1607 OF 2007 The Commissioner of Income Tax ... AppellantVs.M/s Audco (India) Ltd.... Respondent Mrs. P.P. Bhosale for Appellant.None for Respondent. CORAM : DR.S. RADHAKRISHNAN &J.P. DEVADHAR, JJ.DATE : 9TH APRIL, 2008 P.C. :- 1)Heard learned counsel for the appellant.The Motion is filed for condonation of 943 daysdelay in filing the above appeal. Perused theaffidavit filed in support of the Notice ofMotion. The impugned order is dated 18-03-2004.The Chief Commissioner of Income Tax grantedapproval on 1/12/2004 for filing the appeal.However, the appeal was filed on 16-7-2007 i.e.after lapse of two years and six month. Thereasons given for the delay in filing the appeal is due to non availability of Court fee stamps.The reasons given are totally unsatisfactory. Nocase is made out for condoning the delay. Noticeof Motion is dismissed with no order as to costs. accordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)