The Commissioner Of Income Tax v. M/S.shell Inn International Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1499 OF 2008 NOTICE OF MOTION NO.1499 OF 2008 NOTICE OF MOTION NO.1499 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.501 OF 2008 INCOME TAX APPEAL (L) NO.501 OF 2008 The Commissioner of Income Tax .. Appellant Vs. M/s.Shell Inn International Ltd. .. Respondent Mr.P.S.Sahadevan for the Appellant. None 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 285 days delay caused in filing the Appeal. The Appellant has challenged the ITAT’s order dated 22.12.2006. The Chief CIT had granted approval for filing the appeal on 3.5.2007, however the Appeal came to be filed belatedly on 20.2.2008. 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 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.501/2008 also stands dismissed. (A.P.BHANGALE J.) (DR.S.RADHAKRISHNAN,J.) (A.P.BHANGALE J.) (DR.S.RADHAKRISHNAN,J.)