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

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2639 OF 2007 NOTICE OF MOTION NO.2639 OF 2007 NOTICE OF MOTION NO.2639 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.588 OF 2007 INCOME TAX APPEAL (L) NO.588 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Videocon International Ltd. .. Respondent Mr.Vimal Gupta with Mr.P.S.Sahadevan for the Appellant. Ms.Neeta Rajda i/by DSR Associate 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 422 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. It appears that the Chief CIT had granted approval for filing the Appeal on 11.11.2005, however the Appeal came to be filed belatedly on 9.3.2007. 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 non-availability of Court fee stams 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.588/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)