The Commissioner Of Income Tax v. M/S.cheay Investment (P) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1914 OF 2007 NOTICE OF MOTION NO.1914 OF 2007 NOTICE OF MOTION NO.1914 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.1055 OF 2007 INCOME TAX APPEAL (L) NO.1055 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Cheay Investment (P) Ltd. .. Respondent Mr.Vimal Gupta for the Appellant. Mr.Percy Pardiwala i/by Dadich & Co.for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & A.P.BHANGALE, JJ. CORAM :- DR.S.RADHAKRISHNAN & A.P.BHANGALE, JJ. DATE : 3rd June, 2008 DATE : 3rd June, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion the Appellant is seeking condonation of 224 days delay caused in filing the Appeal, which is over and above the prescribed statutory period of 120 days. Perusal of the affidavit in support shows that the delay was caused due to non-availability of Court fee stamps and for other reasons beyond the control of the Appellant’s office including that of administrative difficulties and the voluminous work etc. The aforestated reasons given by the Appellant however does not appear to be justifiable. No sufficient cause is shown for condonation of delay. Hence, the Notice of Motion stands dismissed. 2. In view of dismissal of Notice of Motion, the ITXA (L) No.1055/2007 also stands dismissed. (A.P.BHANGALE J.) (DR.S.RADHAKRISHNAN,J.) (A.P.BHANGALE J.) (DR.S.RADHAKRISHNAN,J.)