The Commissioner Of Income Tax v. M/S Zest Holdings Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4510 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4510 OF 2007 IN INCOME TAX APPEAL (LODG) NO.2409 OF 2007 The Commissioner of Income Tax ... AppellantVs.M/s Zest Holdings Pvt. Ltd.... Respondent Mrs. P.P. Bhosale for Appellant.Mr. A.K. Jasani for Respondent. CORAM : DR.S. RADHAKRISHNAN &J.P. DEVADHAR, JJ.DATE : 9TH APRIL, 2008 P.C. :- 1)Heard learned counsel for the appellantand the learned counsel for the repondent. TheMotion is filed for condonation of 949 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 11-11-2005. The ChiefCommissioner of Income Tax granted approval on5/4/2007 for filing the appeal. However, theappeal was filed on 03-10-2007 i.e. after the lapse of 18 months. The reasons given for thedelay in filing the appeal is due to preparationof Memo of Appeal and non availability of courtfee stamps. 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 of accordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)