The Commissioner Of Income Tax v. M/S.efficient Publicities Pvt.ltd

:1: 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 NOTICE OF MOTION NO.4052 OF 2006 ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4052 OF 2006 IN IN IN INCOME TAX APPEAL (L) NO.2368 OF 2006 INCOME TAX APPEAL (L) NO.2368 OF 2006 The Commissioner of Income Tax ..Appellant Vs. M/s.Efficient Publicities Pvt.Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. None 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. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 1356 days’ delay caused in filing the Appeal against the order dated 23rd September,2002 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 28th February,2003. The Commissioner of Income Tax had granted approval for filing an Appeal on 10th February,2003 however, the Appeal came to be filed belatedly on 16th November,2006 i.e. after a lapse of almost three years. 2. The reasons given for delay that of getting the draft memo of Appeal prepared and non-availability of Court fee stamps and also it was beyond the control of the Appellant 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 :2: dismissed. 3. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2368 of 2006 also stands dismissed. (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.)