The Director Of Income Tax v. M/S.offshore Power Operations Cv

IN THE HIGH COURT OF JUDICATURE AT BOMBAY 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.1182 OF 2008 NOTICE OF MOTION NO.1182 OF 2008 NOTICE OF MOTION NO.1182 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.846 OF 2008 INCOME TAX APPEAL (L) NO.846 OF 2008 The Director of Income Tax ..Appellant Vs. M/s.Offshore Power Operations CV ..Respondent Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &SANTOSH BORA, JJ. CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA DATE : 21ST APRIL, 2008 DATE : 21ST APRIL, 2008 P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 1103 days’ delay caused in filing the Appeal against the order dated 16/09/2004, 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 08/03/2005. On perusal of the Affidavit-in-support of the Notice of Motion it appears that it does not even mention that on which the Chief Commissioner of Income Tax had granted approval for filing an Appeal. However, the Appeal came to be filed on 17/03/2008 i.e. after a lapse of almost three years. 2. The reasons given for delay that the concerned Officer had to share a Stenographer of another Officer and that of delay in 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, Income Tax Appeal (L) No.846 of 2008 also stands dismissed. (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.)