The Director Of Income Tax v. Siemens Aktiengesellschaft

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 NOTICE OF MOTION NO.3481 OF 2007 NOTICE OF MOTION NO.3481 OF 2007 NOTICE OF MOTION NO.3481 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.1715 OF 2007 INCOME TAX APPEAL (L) NO.1715 OF 2007 The Director of Income Tax .. Appellant Vs. Siemens Aktiengesellschaft .. Respondent Mrs.P.P.Bhosale for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &J.P.DEVADHAR, JJ. CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 P.C. P.C. 1. Heard the learned Counsel for the Appellant-revenue. None appears for the Respondent though served. By this Notice of Motion, the Appellant is seeking condonation of 548 days’ delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. We are not satisfied with the reasons given for condonation of delay. No sufficient cause is made out for condonation of delay. As stated in the affidavit, it appears that the DGIT (International Taxation) had granted approval for filing the Appeal vide letter dated 24.01.2006 which was received by the office of the Appellant on 25.01.2006. However, the officer of the Appellant kept the file with himself for more than a year and thereafter it was sent to the Central Government Advocate for drafting the Memo of Appeal on 29.01.2007. Thereafter though the office of the Appellant received the draft memo of Appeal on 28.02.2007 the Appeal came to be filed on 30.07.2007. There is absolutely no explanation for the aforesaid delay caused in filing the Appeal. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.1715/2007 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)