The Supreme Court In Chaudharana Steels (P) Ltd v. Commissioner Of Central Excise (2009 (238) Elt 705 (Sc)), This Court Had Held In

IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. NOTICE OF MOTION NO. 2851 OF 2009ININCOME TAX APPEAL NO.4266 OF 2009 The Commissioner of Income Tax-7..Appellant.Vs.Swan Mills Ltd...Respondent. ..Respondent. .... Ms Suchitra Kamble for the Appellant.None for the Respondent. ... CORAM:DR. D.Y. CHANDRACHUD, & J.P.DEVADHAR, JJ. 4th January, 2010. P.C.: The Notice of Motion seeks condonation of delay in filing the appeal. On 9th July, 2009 the appeal was dismissed by the Division Bench on the ground that though the appeal was barred by limitation, no Motion for condonation has been taken out. But apart from this, the Division Bench observed that in view of the decision of the Supreme Court in Chaudharana Steels (P) Ltd. v. Commissioner of Central Excise (2009 (238) ELT 705 (SC)), this Court had held in CIT v. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (Lodg.) N.3592 of 2008 decided on 8th July, 2009) that this Court has no power to condone the delay in filing an appeal under Section 260A of the Income Tax Act, 1961. In view of the fact that the appeal has already been dismissed on 9th July, 2009 both on the ground that at that stage no Motion had been taken out and that this Court has no power to condone the delay under Section 260A, this Motion shall have to be dismissed and is accordingly dismissed. (DR.D.Y.CHANDRACHUD, J.) (J.P.DEVADHAR, J.)