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

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4440 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4440 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2248 OF 2007 The Commissioner of Income Tax ... AppellantVs.M/s Eagle Video Films... Respondent Mr. A.D. Kango with Mr. P.S. Sahadevan forAppellant.None for Respondent. P.C. :- 1)Heard learned counsel forthe appellant.TheMotion is filed for condonation of 999 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. The reasons givenfor the delay in filing the appeal is due to admnistrative 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.)