The Commissioner Of Income Tax v. M/S Classic Corporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.325 OF 2008ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.325 OF 2008 IN INCOME TAX APPEAL (LODG) NO.1794 OF 2007 The Commissioner of Income Tax ... AppellantVs. M/s Classic Corporation... Respondent Mr. P.S. Sahadevan for AppellantNone for Respondent CORAM : DR.S. RADHAKRISHNAN &J.P. DEVADHAR, JJ.DATE : 9TH APRIL, 2008 P.C. :- 1)Heard learned counsel for the appellantand learned counsel for the respondent. TheMotion is filed for condonation of 270 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 13.06.2006. The ChiefCommissioner of Income Tax granted approval on30th October,2006 for filing the appeal. However,the appeal was filed on 8th August, 2007. Thereasons given for the delay in filing the appeal is drafting of appeal memo and non availability ofcourt fee stamps. 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 of accordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)