The Commissioner Of Income Tax v. M/S.bombay Mercantile Coop.bank Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1616 OF 2006 NOTICE OF MOTION NO.1616 OF 2006 NOTICE OF MOTION NO.1616 OF 2006 IN IN IN INTEREST TAX APPEAL (L) NO.4 OF 2006 INTEREST TAX APPEAL (L) NO.4 OF 2006 The Commissioner of Income Tax ..Appellant Vs. M/s.Bombay Mercantile Coop.Bank Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. Mr.B.V.Jhaveri with Mr.W.Hasan for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &SANTOSH BORA, JJ. CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA DATE : 21ST APRIL, 2008 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 530 days’ delay caused in filing the Appeal against the order dated 1st January,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 24th November,2004. The Commissioner of Income Tax had granted approval for filing an Appeal on 24th December,2004 however, the Appeal came to be filed belatedly on 9th May,2006 i.e. after a lapse of almost 18 months. 2. The reasons given for delay that of getting the draft memo of Appeal prepared and non-availability of Court fee stamps etc. does not appear to be justifiable. No sufficient cause is made out for condonation of 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, Interest Tax Appeal (L) No.4 of 2007 also stands dismissed. (SANTOSH BORA, J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA, J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA, J.) (DR.S.RADHAKRISHNAN,J.)