The Commissioner Of Income Tax v. M/S.lintas India Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4827 OF 2007 NOTICE OF MOTION NO.4827 OF 2007 NOTICE OF MOTION NO.4827 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2717 OF 2007 INCOME TAX APPEAL (L) NO.2717 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Lintas India Ltd. .. Respondent Mr.P.S.Sahadevan for the Appellant. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ. CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 15th April, 2008 DATE : 15th 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 310 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The affidavit indicates that though the draft of Appeal was received by the Department on 31.1.2007, the Appeal came to be filed belatedly on 22.11.2007. 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 the administrative difficulties including 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.2717/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)