The Commissioner Of Income Tax v. Shri.ajitsingh G.thakkar

( 1 ) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION 8 NOTICE OF MOTION NO.147 OF 200 8 NOTICE OF MOTION NO.147 OF 200 8 NOTICE OF MOTION NO.147 OF 200 IN IN IN INCOME TAX APPEAL (L) NO.16 OF 2008 The Commissioner of Income Tax .. Appellant Vs. Shri.Ajitsingh G.Thakkar .. Respondent Mr.S.M.Shah for the Appellant. Mr.Deepak Tralshawala with Mr.Prashant Ghelani i/by M/s.Markand Gandhi & Co. for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, JJ. DATE : 30th 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 321 days’ delay caused in filing the Appeal. The earlier affidavit in support of the Notice of Motion was totally vague and did not give any particulars & details, and hence we had directed the Appellant to file better affidavit. Appellant has filed better affidavit dated 30.4.2008. In paragraph No.5 of the aforesaid better affidavit it is disclosed that the Commissioner of Income Tax had granted approval for filing an Appeal on 16.1.2007, however drafting of Appeal memo was delayed till 1.10.2007. It took 10 months time to get the memo of Appeal drafted and thereafter almost 3 months time was taken to get the Court fee stamps. We are not satisfided with the reasons given for delayed filing of the Appeal. The ( 2 ) reasons given for delay that of getting the Appeal memo prepared and 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, the Income Tax Appeal (Lodging) No.16/2008 also stands dismissed. (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.) (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)