: 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 CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO.1508 OF 2008 OF MOTION NO.1508 OF 2008 OF MOTION NO.1508 OF 2008 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL (L.) NO.1079 OF 2008 TAX APPEAL (L.) NO.1079 OF 2008 TAX APPEAL (L.) NO.1079 OF 2008 The Commissioner of Income Tax - 12, . Mumbai ...Appellant V/s. Sopariwala Exports ...Respondent Mr.A.S. Rao, Advocate, for the Appellant. Mr.P.R. Toprani, Advocate, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 9TH JUNE, 2008. : 9TH JUNE, 2008. : 9TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and for the Respondent. 2. By this Notice of Motion, the Appellant is seeking condonation of delay of 296 days in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 9th February, 2007. The Chief CIT had granted approval for filing the Appeal on 14th June, 2007, however It took almost 8 months time to get the Memo of Appeal drafted and thereafter almost 1 month’s time was taken to get the Court fee stamps. The Appeal came to : 2 : be filed belatedly on 9th April, 2008. 3. We are not satisfied with the reasons given for delay in filing of the Appeal. The reasons given for delay that of getting the Appeal Memo prepared, non-availability of Court fee stamps and other reasons beyond the control of the Appellant’s office including the administrative difficulties etc. does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence Notice of Motion stands dismissed. 4. In view of dismissal of the Notice of Motion, Income Tax Appeal (L.) No.1079 of 2008 also stands dismissed. [A.V. [A.V. [A.V. NIRGUDE, J.] NIRGUDE, J.] NIRGUDE, J.] [DR. [DR. [DR. S. RADHAKRISHNAN, J.] S. RADHAKRISHNAN, J.] S. RADHAKRISHNAN, J.]