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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.812 OF 2008 NOTICE OF MOTION NO.812 OF 2008 NOTICE OF MOTION NO.812 OF 2008 IN IN IN INCOME TAX APPEAL (LODG) NO.361 OF 2008 INCOME TAX APPEAL (LODG) NO.361 OF 2008 INCOME TAX APPEAL (LODG) NO.361 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Nav Bharat Potteries Pvt. Ltd. ..Respondent. Mr..A.D.Kango for appellant. Mr.A.K.Jasani for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 16TH APRIL, 2008. DATED : 16TH APRIL, 2008. DATED : 16TH APRIL, 2008. P.C. :- P.C. :- P.C. :- Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 355 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 25/8/2006. The Chief Commissioner of Income Tax granted approval on 8/1/2007 for filing the appeal. However, the appeal was filed on 7/2/2008 i.e. after a lapse of almost 13 months. The reasons given for the delay in filing the appeal is that there was delay in getting the draft appeal memo and insufficiency of stamp papers. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)