The Commissioner Of Income Tax v. M/S Reliance Industrial

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.175 OF 2008ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.175 OF 2008 IN INCOME TAX APPEAL (LODG) NO.2420 OF 2007 The Commissioner of Income Tax ... AppellantVs.M/s Reliance Industrial... RespondentInfrastructure Ltd. Mr. P.S. Sahadevan for AppellantMr. P.C. Tripathi i/by Mr. Raj Darak forRespondent P.C. :- 1)Heard learned counsel for the appellantand learned counsel for the respondent. TheMotion is filed for condonation of 1457 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 26.05.2003. The ChiefCommissioner of Income Tax granted approval on 1stOctober,2003 for filing the appeal. However, theappeal was filed on 10th October, 2007 i.e. after lapse of four years. The reasons given for thedelay in filing the appeal is administrativedifficulties and voluminous work of stamping,checking and preparation of appeal memo. Thereasons given are totally unsatisfactory. No caseis made out for condoning the delay. Notice ofMotion is dismissed 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.)