: 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.1770 OF 2008 OF MOTION NO.1770 OF 2008 OF MOTION NO.1770 OF 2008 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.656 OF 2008 TAX APPEAL NO.656 OF 2008 TAX APPEAL NO.656 OF 2008 The Commissioner of Income Tax - VII, . Mumbai ...Appellant V/s. Sadhana Nitrochem Ltd. ...Respondent Mr.Avinash D. Kango, Advocate, for the Appellant. None 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. None appears for the Respondent. 2. By this Notice of Motion, the appellant is seeking condonation of delay of 407 days in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 5th September, 2006. The Chief CIT had granted approval for filing the Appeal on 10th January, 2007, however it took nearly 13 months time to get the Memo of Appeal drafted. The Appeal came to be lodged only on 1st March, 2008 on the ground of shortage of Court : 2 : fee stamps. 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.656 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.]