The Commissioner Of Income Tax v. Tata Electric Company

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4859 OF 2007ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.4859 OF 2007 IN INCOME TAX APPEAL (LODG) NO.1465 OF 2007 The Commissioner of Income Tax ... AppellantVs.TATA Electric Company... Respondent Mr. Prashant Uchil for Appellant. CORAM : DR.S. RADHAKRISHNAN &J.P. DEVADHAR, JJ.DATE : 9TH APRIL, 2008 P.C. :- 1)Heard learned counsel for the appellantand the learned counsel for the repondent. TheMotion is filed for condonation of 1030 days delayin filing the above appeal. Perused the affidavitfiled in support of the Notice of Motion. Theimpugned order is dated 05-03-2004. The ChiefCommissioner of Income Tax granted approval on24/8/2004 for filing the appeal. However, theappeal was filed on 12-7-2007 i.e. after almostthree years. The reasons given for the delay in filing the appeal is due to preparation of Memo ofAppeal and non availability of court fee stamps.The reasons given are totally unsatisfactory. Nocase is made out for condoning the delay. Noticeof Motion is dismissed with no order as to costs. accordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)