The Commissioner Of Income Tax v. M/S.jyoti Prakash Dutta

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4188 OF 2007 NOTICE OF MOTION NO.4188 OF 2007 NOTICE OF MOTION NO.4188 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.1921 OF 2007 INCOME TAX APPEAL (L) NO.1921 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Jyoti Prakash Dutta .. Respondent Mr.P.S.Sahadevan for the Appellant. None for the Respondent CORAM :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, JJ. CORAM :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, JJ. DATE : 16th June, 2008 DATE : 16th June, 2008 P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 516 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 27.9.2005. It appears that though the Chief CIT had granted approval for filing the Appeal on 24.2.2006 the Appeal came to be filed belatedly on 23.8.2007. We are not satisfied with the reasons given for condonation of delay. 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. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.1921/2007 also stands dismissed. (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.) (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)