The Commissioner Of I.t v. The Indian Resort Hotels Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No.3758 OF 2008 ININCOME TAX APPEAL No. 2966 OF 2008. NOTICE OF MOTION No.3758 OF 2008 IN INCOME TAX APPEAL No. 2966 OF 2008. The Commissioner of I.T. ..Appellant. Vs The Indian Resort Hotels Ltd ..Respondent. Mr P. S. Sahadevan, Advocate for the Appellant. CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN CORAM: Dr.S. RADHAKRISHNAN AND V.C.DAGA, JJ. AND V.C.DAGA, JJ. DATED: 12th DECEMBER, 2008. DATED: 12th DECEMBER, 2008. P.C.: P.C.:---- ---- 1. Heard the learned counsel for the Appellant and the learned counsel for the Respondent. 2. Perused the notice of motion and affidavit in support of notice of motion. 3. In the above appeal, the appellant has challenged the judgment and order dated 17.11.2006. The Chief Commissioner granted approval to file an appeal on 11.4.2007. However, the appeal came to be lodged on 4.9.2008 i.e. after a lapse of almost one year and five months. Only reason given is that the delay has occurred due to administrative difficulty and the same was beyond the control of the Department. 4. However, the affidavit in support of notice of motion states that delay is not due to carelessness and negligence on the part of the appellant. We are not at all satisfied with the reasoning given in the affidavit. No case is made out for condoning the delay. 5. In the above circumstances, we are left with no alternative but to dismiss the notice of motion for want of sufficient cause in filing the appeal belatedly. 6. In the result, notice of motion stands dismissed. 7. In view of dismissal of notice of motion, appeal also stands dismissed. (V.C. DAGA,J) (V.C. DAGA,J)(DR S. RADHAKRISHNAN,J) (V.C. DAGA,J) (DR S. RADHAKRISHNAN,J)