The Commissioner Of Income Tax v. M/S Numero Uno International

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4491 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4491 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2268 OF 2007 The Commissioner of Income Tax ... AppellantVs. M/s Numero Uno International... 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 859 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 16-12-2004. The affidavitin support does not disclose that when the ChiefCommissioner of Income Tax granted approval forfiling the appeal. However, the appeal was filed on 28-09-2007. The reasons given for the delay infiling the appeal is due to processing of matter,appointment of panel counsel and non availabilityof stamp papers. 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 Motion is disposed of accordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)