IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2966 OF 2008 IN INCOME TAX APPEAL NO. 2294 OF 2008. The Commr. Of Income Tax-I, Mumbai...... ......Applicant. V/s M/s.Trident Shipping Agencies Pvt. Ltd. ...... ......Respondent. Mr.Vimal Gupta, Adv. For the applicant. Mr.J.D.Mistry i/by M/s.Rajesh Shah & Co., Adv. For respondent. CORAM: SWATANTER KUMAR, C.J. & A.P.DESHPANDE, J. DATED: 18th SEPTEMBER, 2008. PC: This is an application filed by the department for condonation of delay of 158 days in filing the appeal. In support of notice of motion affidavit has been filed. Learned counsel appearing for non-applicant submits that the reasons stated in the said affidavit are vague, unsubstantiated and hardly render any plausible explanation much less a substantive ground for condonation of delay. According to him scrutiny report has not been produced. Then it is stated that 87 days were taken by the counsel for preparing an appeal and it further 34 days for changing the counsel and redrafting of the appeal. Learned counsel for the applicant states that substantial question of law is 1 involved in the present appeal and hence in the interest of justice delay be condoned. 2. It is not for us to examine whether the scrutiny report was put for consideration of CIT or then forwarded to Chief CIT. We primarily concerned with the delay in filing of the appeal. 3. On perusal of the affidavit filed in support of notice of motion for condonation of delay we feel that the delay has not been explained satisfactorily at all. Of course the department could have filed better affidavit and explained the delay of 158 days with more details for condonation of delay. However we condone the delay and dispose of the notice of motion. We hope that the department would take further steps within two week. We make it clear that if no steps are taken within two weeks from today the Chief Commissioner of Income-tax shall remain present before this Court. List the appeal for directions on 15.10.2008. CHIEF JUSTICE A.P.DESHPANDE, J. 2