The Commissioner Of Income Tax v. M/S Thomas Cook (I) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3492 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3492 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2093 OF 2007 The Commissioner of Income Tax ... AppellantVs.M/s Thomas Cook (I) Ltd.... Respondent Mr. A.S. Rao with Mr. P.S. Sahadevan for Appellant.None for Respondent. P.C. :- 1)Heard learned counsel for the appellant.The Motion is filed for condonation of 363 daysdelay in filing the above appeal. Perused theaffidavit filed in support of the Notice ofMotion. The impugned order is dated 30-01-2006.The Chief Commissioner of Income Tax grantedapproval on 19-09-2006 for filing the appeal.However, the appeal was filed on 11-09-2007. Thereasons given for the delay in filing the appeal is due to admnistrative exigencies and theprocedural formalities. The reasons given aretotally unsatisfactory. No case is made out forcondoning the delay. Notice of Motion isdismissed 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.)