1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION NOTICE NOTICE NOTICE OF OF OF MOTION NO.4435 OF 2006 MOTION NO.4435 OF 2006 MOTION NO.4435 OF 2006 inin in INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.2167 of 2006 APPEAL (L) NO.2167 of 2006 APPEAL (L) NO.2167 of 2006 inin in INCOME INCOME INCOME TAX APEAL NO. TAX APEAL NO. TAX APEAL NO. OF OF OF 2006 2006 2006 The The The Commissioner of Income Commissioner of Income Commissioner of Income Tax Tax Tax TDS Mumbai TDS Mumbai TDS Mumbai ...... Appellant Appellant Appellant vs vs vs M/s M/s M/s Nagase & Co Ltd Nagase & Co Ltd Nagase & Co Ltd ...... Respondent Respondent Respondent Mr.A.D.Kango Mr.A.D.Kango Mr.A.D.Kango for for for Appellant Appellant Appellant Ms.L.H.Lund Ms.L.H.Lund Ms.L.H.Lund with with with Ms.Lata Desai for Respondent Ms.Lata Desai for Respondent Ms.Lata Desai for Respondent CORAM CORAM CORAM : : : F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 P.C. P.C. P.C. 1.1.1. This is a Notice of Motion for condoning 646 This is a Notice of Motion for condoning 646 This is a Notice of Motion for condoning 646 days days days delay in filing of the aforesaid Income Tax delay in filing of the aforesaid Income Tax delay in filing of the aforesaid Income Tax Appeal. Appeal. Appeal. A perusal of the affidavit in support of A perusal of the affidavit in support of A perusal of the affidavit in support of the the the Notice of Motion indicates that after the Notice of Motion indicates that after the Notice of Motion indicates that after the passing passing passing of the impugned order, the case papers were of the impugned order, the case papers were of the impugned order, the case papers were sent sent sent to the Ministry of Law and Justice on to the Ministry of Law and Justice on to the Ministry of Law and Justice on 122/12/2004. 122/12/2004. 122/12/2004. The affidavit indicates that the same The affidavit indicates that the same The affidavit indicates that the same was was was received back on 1/12/2006 unattended. In our received back on 1/12/2006 unattended. In our received back on 1/12/2006 unattended. In our view, view, view, the delay between the period 22/12/2004 and the delay between the period 22/12/2004 and the delay between the period 22/12/2004 and 1/12/2006 1/12/2006 1/12/2006 is not explained. Therefore, the cause is not explained. Therefore, the cause is not explained. Therefore, the cause shown shown shown is not sufficient cause. As a result, the is not sufficient cause. As a result, the is not sufficient cause. As a result, the Notice Notice Notice of Motion is dismissed. of Motion is dismissed. of Motion is dismissed. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J)