The Director Of Income Tax v. Rockwater Offshore Contractors P.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2057 OF 2008 NOTICE OF MOTION NO.2057 OF 2008 NOTICE OF MOTION NO.2057 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.2654 OF 2007 INCOME TAX APPEAL (L) NO.2654 OF 2007 INCOME TAX APPEAL (L) NO.2654 OF 2007 The Director of Income Tax .. Appellant Vs. Rockwater Offshore Contractors P.Ltd. .. Respondent Mr.Parag Vyas i/by Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. DATE : 25th September, 2008 P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking condonation of 1056 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 22.7.2004. It appears that though the last date for filing the Appeal was 24.12.2004, the Appeal came to be filed belatedly on 25.11.2007. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared and that of the other reasons beyond the control of the Appellant’s office including the administrative difficulties and shortage of stamp papers 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, Income Tax Appeal (L) No.2654/2007 also stands dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)