1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.570 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Roopjyot Engineering P. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009. P.C. :- 1. There is a delay of 163 days in filing the appeal. The appeal is barred by limitation. Admittedly, no notice of motion is taken out. At least no statement to that effect is being made. There is no prayer for condonation of delay. 2. 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 is dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)