IN IN IN THE HIGH COURT OF JUDICATURE AT BOBBY THE HIGH COURT OF JUDICATURE AT BOBBY THE HIGH COURT OF JUDICATURE AT BOBBY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO. 875 OF 1998 OF MOTION NO. 875 OF 1998 OF MOTION NO. 875 OF 1998 WITH WITH WITH INCOME INCOME INCOME TAX APPLICATION NO. 66 OF 1996 TAX APPLICATION NO. 66 OF 1996 TAX APPLICATION NO. 66 OF 1996 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Baroda Rabon Corpn.Ltd. ... Respondent. P.S.Sahadevan for the appellant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 28th April 2009. : 28th April 2009. : 28th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the appellant. 2. This notice of motion for restoration of application is strongly opposed by the learned counsel appearing for the respondent- assessee. The factual matrix reveals that on 23rd January, 1996, the Prothonotary and Senior Master had granted time to remove office objections till 29th February, 1996, failing which, appeal was to stand rejected. The appellant- revenue failed to remove office objections within stipulated period, with the result, self-operative order dated 23rd January, 1996 operated. The present notice of motion for restoration is taken out after more than two and half years. The delay has not been explained. The same cannot be condoned. Notice of motion is, thus, rejected with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)