The Commissioner Of Income Tax v. M/S Eagle Films

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4495 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4495 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2247 OF 2007 The Commissioner of Income Tax ... AppellantVs. M/s Eagle Films... Respondent Mr. A.D. Kango with Mr. P.S. Sahadevan forAppellant.None for Respondent. P.C. :- 1)Heard learned counsel for the appellantand the learned counsel for the repondent. TheMotion is filed for condonation of 990 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 20-07-2004. The ChiefCommissioner of Income Tax granted approval on31/12/2004 for filing the appeal. However, theappeal was filed on 27-09-2007 i.e. after lapse of 2 years 9 months. The reasons given for thedelay in filing the appeal is due to processing ofmatter, appointment of panel counsel and nonavailability of stamp papers The reasons given aretotally unsatisfactory. No case is made out forcondoning the delay. Notice of Motion isdismissed with no order as to costs. 2)Notice of Motionis disposed ofaccordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)