1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. NOTICE OF MOTION NO. 2799 OF 2009 IN INCOME TAX APPEAL (LODG.) NO.1050 OF 2009 WITH NOTICE OF MOTION NO. 2800 OF 2009 IN INCOME TAX APPEAL (LODG.) NO.1046 OF 2009 The Commissioner of Income Tax-3 ..Appellant. Vs. Cheay Investment Pvt. Ltd. ..Respondent. .... Mr. Suresh Kumar for the Appellant. Mr. Nitesh S. Joshi i/b Dadhich & Co. for the Respondent. ... CORAM: DR. D.Y. CHANDRACHUD, & J.P.DEVADHAR, JJ. 4th January, 2010. P.C. : The Notices of Motion seek condonation of delay in filing the appeals. On 20th July, 2009 the appeals were dismissed by the Division Bench on the ground that though the appeals were 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. 2 (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 appeals have already been dismissed on 20th 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, these Motions shall have to be dismissed and are accordingly dismissed. (DR.D.Y.CHANDRACHUD, J.) (J.P.DEVADHAR, J.)