The Commissioner Of Income Tax v. M/S. Jatta Poly Yarn Ltd

((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4102 OF 2006 IN INCOME TAX APPEAL (L) NO. 2251 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Jatta Poly Yarn Ltd. ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. CORAM: F.I. R.S. MOHITE, JJ. DATED: JANUARY 09, 2008 P.C. P.C. . This is a notice of motion for condoning delay of 205 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that in this case after receipt of hte draft appeal, stamp papers for filing the appeal has been received by the Authorities on 2.8.2006. The appeal came to be filed more than three months latter i.e. received by the Authorities on 2.8.2006. The appeal came to be filed more than three months latter i.e. on 8.11.2006. By our earlier order we had directed that the better affidavit should be filed explaining the delay between 2.8.2006 and 8.11.2006. Today, we are inforemd that no such better affaivit has been filed. In our view, the aforesaid period has not been properly explained. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (F.I.REBELLO, J.) (R.S. MOHITE, J.)(F.I.REBELLO, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (R.S. MOHITE, J.)