bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2724 OF 2009 IN INCOME TAX APPEAL (L) NO.3184 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Aarti Industries Ltd. ..Respondent Mr.Suresh Kumar for appellant. Mr.A.R.Singh & P.S.Savla for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 8TH SEPTEMBER, 2009 P.C. 1. Heard learned Counsel for the parties. 2. There is 99 days delay in filing the above appeal.. No sufficient cause is shown to condone the delay. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 3. In this view of the matter, the appeal stands dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)