The Commissioner Of Incometax 2 Mumbai v. M/S Tata Projects Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.3872 OF 2006 in INCOME TAX APPEAL (L) NO.2312 of 2002 in INCOME TAX APPEAL NO. OF 2006 The Commissioner of IncomeTax 2 Mumbai.. Appellant Vs. M/s Tata Projects Ltd.. Respondents Mr.P.S.Sahadevan with Ms.P.P.Bhosale for AppellantNone for Respondents P.C. CORAM : Dr.S.Radhakrishnan andA.V.Nirgude, JJDATED : 28th April, 2008 1. Heard learned counsel for the appellant. Bythis notice of motion, the appellant is seekingcondonation of 698 days delay caused in filing theappeal. The appeal is against the order dated11th June, 2004 passed by the I.T.A.T. Mumbai.Perused the affidavit in support of the notice ofmotion. The Commissioner of Income Tax hadgranted approval for filing an appeal on 17thNovember, 2004 and the appeal came to be filed on13th November, 2006. We are not satisfied withthe reasons given for condonation of delay. Thereasons given for delay that of getting the draft memo of appeal prepared and non-availability ofcourt fee stamps etc does not appear to bejustifiable. No sufficient cause is made out forcondonation of delay. Hence, notice of motionstands dismissed. In view of dismissal of the notice of motion,Income Tax Appeal (L) No.2312 of 2006 also standsdismissed. (A.V.Nirgude, J) (Dr.S.Radhakrishnan, J)