The Commissioner Of Income Tax v. M/S Shangrila Investment

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.74 OF 2008ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.74 OF 2008 IN INCOME TAX APPEAL (LODG) NO.1914 OF 2007 The Commissioner of Income Tax ... Appellant Vs. M/s Shangrila Investment &... RespondentTrading Co. Pvt. Ltd. Mr. P.S. Sahadevan for Appellant.Mr. P.C. Tripathi i/by Raj Darak for Respondent. P.C. :- 1)Heard learned counsel for the appellantand the learned counsel for the repondent. TheMotion is filed for condonation of 341 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 28-04-2006. The ChiefCommissioner of Income Tax granted approval on23-08-2006 for filing the appeal. However, theappeal was filed on 22-08-2007. 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.)