The Commissioner Of Income Tax v. M/S.advitiya Fabrics Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4175 OF 2006 NOTICE OF MOTION NO.4175 OF 2006 IN IN IN INCOME TAX APPEAL (L) NO.2467 OF 2006 INCOME TAX APPEAL (L) NO.2467 OF 2006 The Commissioner of Income Tax ..Appellant Vs. M/s.Advitiya Fabrics Pvt.Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. Mr.J.D.Mistry with Mr.Raj Darak for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &SANTOSH BORA, JJ. DATE : 21ST APRIL, 2008 CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA DATE : 21ST APRIL, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 778 days’ delay caused in filing the Appeal against the order dated 12/04/2004 passed by the Income Tax Appellate Tribunal. Perused the affidavit-in-support of the Notice of Motion. It appears that the last date for filing of Appeal was 06/10/2004, however, the Appeal came to be filed belatedly on 23/11/2006 i.e. after a lapse of almost two years. 2. The reasons given for delay that of administrative difficulties and it was beyond the control of the Appellant and delay in getting draft memo of Appeal prepared etc. does not appear to be justifiable. No sufficient cause is made out for condoning the delay. We are not satisfied with the reasons given for condonation of delay. Hence, Notice of Motion stands dismissed. 3. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2467 of 2006 also stands dismissed.