1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO.3192 OF 2008 and INCOME TAX APPEAL (LODG) NO.3193 OF 2008 The Commissioner of Income Tax-8. ...Appellant vs. M/s.Plaza Hotels Pvt.Ltd. ...Respondent. --- Mr.Sureshkumar, for appellant. Mr.J.D.Mistry with P.C.Tripathi i/b. A.K.Jasani, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21st October,2008. P.C.:- 1. Both these appeals have been filed on 29.9.2008. The order impugned is dated 6.1.2004. Perusal of the judgment of the Division Bench of this Court, a copy of which is produced before us by the 2 learned Counsel appearing for Revenue, in the case of “Ornate Traders (P) Ltd. Vs. Income Tax Officer, (2008)12 DTR 241” shows that the Division Bench has held that in an income tax appeal where delay is in excess of one year, it will not be in the interest of justice to condone the delay. A question of condoning delay will arise in case there is any application made for condonation of delay. In these two appeals, even assuming that the application is made for condonation of delay, in our opinion, no purpose will be served by keeping the appeals pending. Hence, both the appeals are disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)