1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.494 OF 2008 IN INCOME TAX APPEAL (L) NO.250 OF 2008 The Commissioner of Income Tax-8.. Appellant Vs. M/s.Walson Woodburn Wire Die P.Ltd. .. Respondent Mr.P.S.Sahadevan for the appellant Mr.H.Rai for the respondent CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATED : 17TH APRIL, 2008 DATED : 17TH APRIL, 2008 DATED : 17TH APRIL, 2008 P.C.: 1. Heard the learned counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 404 days’ delay caused in filing the Appeal challenging the order dated 27.07.06 of the Income Tax Appellate Tribunal. 2. Perused the affidavit-in-support of the Notice of Motion. The affidavit in support does 2 not even mention the date on which the Commissioner of Income Tax granted approval. It appears that the Appeal came to be filed belatedly on 31.01.08. 3. We are not satisfied with the reasons given for condonation of delay. The reasons given for the delay is that of getting the draft memo of Appeal prepared and non-availability of Court fee stamps etc. do 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 the dismissal of the Notice of Motion, Income Tax Appeal (L) No. 250 of 2008 also stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)