The Commissioner Of Income Tax v. M/S.aristo Realty Developers Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2275 OF 2008 ININCOME TAX APPEAL (L)NO.1386 OF 2008 The Commissioner of Income TaxVs. ..Appellant M/s.Aristo Realty Developers Ltd. ..Respondent Mr.Suresh Kumar for the Appellant.Mr.P.C.Tripathi with Mr.A.K.Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 16TH DECEMBER, 2008 P.C. 1.Heard the learned Counsel for the parties. Bythis Notice of Motion, the Appellant is seeking thecondonation of 1514 days’ delay in filing the above Appeal. 2.In the above, the Appellant is challenging theorder dated 22nd September, 2003 passed by the IncomeTax Appellate Tribunal. It appears that the ChiefCommissioner of Income Tax had granted the approvalfor filing an Appeal on 31st May, 2004. However, thepresent Appeal has been lodged only on 9th May, 2008i.e. after a lapse of almost 4 years. The reasonsgiven for causing such a gross delay are, that theAppellant has been diligently following the matter forfiling the Appeal on due date itself, however for thereasons beyond the control of the Appellant which includes the administrative difficulties, the Appeal could not be filed in time. 3. We are not at all satisfied with the reasons givenfor condoning the aforesaid delay in filing the aboveAppeal. We are not inclined to entertain the present 4.In view of the dismissal of the Notice of Motion, the above Appeal also stands dismissed. Compliance report, if submitted, would be highly appreciated. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)