The Commissioner Of Income Tax v. Preeti J.chauhan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3037 OF 2007 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3037 OF 2007 IN IN IN INTEREST TAX APPEAL (L) NO.1812 OF 2007 INTEREST TAX APPEAL (L) NO.1812 OF 2007 The Commissioner of Income Tax ..Appellant Vs. Preeti J.Chauhan ..Respondent Mr.R.G.Bhat for the Appellant. Ms.Asifa Khan for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &SANTOSH BORA, JJ. DATE : 21ST APRIL, 2008 CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA DATE : 21ST APRIL, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 253 days’ delay caused in filing the Appeal against the order dated 19/06/2006 passed by the Income Tax Appellate Tribunal. Perused the affidavit-in-support of the Notice of Motion. It appears that the last date for filing of Appeal was 30/11/2006. The Commissioner of Income Tax had granted approval for filing an Appeal on 27/11/2006 however, the Appeal came to be filed belatedly on 09/08/2007 i.e. after a lapse of 253 days. 2. 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 condoning the delay. We are not satisfied with the reasons given for condonation of delay. Hence, Notice of Motion stands dismissed. 3. In view of dismissal of the Notice of Motion, Interest Tax Appeal (L) No.1812 of 2007 also stands dismissed.