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 ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2447 OF 2008 NOTICE OF MOTION NO.2447 OF 2008 NOTICE OF MOTION NO.2447 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.117 OF 2008 INCOME TAX APPEAL (L) NO.117 OF 2008 INCOME TAX APPEAL (L) NO.117 OF 2008 The Director of Income Tax .. Appellant V/s BNP Paribas .. Respondent Mr.Parag Vyas with Mr.P.S.Sahadevan for the Appellant. Mr.H.Toor i/by M/s.Croford Bayley & Co.for Respondent. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 25th September, 2008. DATE : 25th September, 2008. DATE : 25th September, 2008. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 321 days’ delay caused in filing the Appeal. Mr.Toor, the learned Counsel for the Respondents strongly sought to argue that the delay has not been properly explained. We however find that the delay has been properly explained. Perused the affidavit in support of the Notice of Motion. Specially for the reasons stated in paragraph Nos.3, 4 & 7 of the affidavit-in-support of the Notice of Motion, sufficient cause is made out for condonation of delay, and there is no case of inaction, negligence or want of bonafide on the part of the Appellant. Hence, the Notice of Motion is made absolute in terms of prayer clause (a). 2. Mr.Parag Vyas, the learned Counsel for the Appellant undertakes to file proper copy of the memo of appeal alongwith annexures, and serve the same on the Respondents within a period of two weeks from today. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)