The Commissioner Of Income Tax v. M/S.rusan Pharma Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4711 OF 2007 NOTICE OF MOTION NO.4711 OF 2007 NOTICE OF MOTION NO.4711 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2751 OF 2007 INCOME TAX APPEAL (L) NO.2751 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Rusan Pharma Ltd. .. Respondent Mr.S.M.Shah for the Appellant. None for the Respondent. 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. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 410 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The affidvit does not even mention as to when the Chief CIT had granted approval for filing of the Appeal. This Appeal came to be lodged belatedly on 28.11.2007. 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 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.2751/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)