USJ 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 OF MOTION NO.4055 OF 2008 IN INCOME TAX APPEAL (L) NO.2882 OF 2008 Director of Income-tax (International Taxation) Scindia House, Ballard Pier, Mumbai - 38 ..Appellant V/s. Ciba Specialty Chemical Inc. Basle, C/o/ A.F. Ferguson & Co., Maker Towers ’E’, 4th Floor, Cuffe Parade, Mumbai-400 005 ..Respondent Mr. Parag A. Vyas for Appellant Mr. B.D. Damodar i/by Kanga & Co. for Respondent CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ MOHITE, JJ MOHITE, JJ DATED DATED DATED : 7TH JANUARY, 2009 : 7TH JANUARY, 2009 : 7TH JANUARY, 2009. P.C. : 1. There is a delay of 202 days in preferring the appeal. The cause shown for condoning the delay may not strictly amount to sufficient cause. Considering the tax incidence, we are inclined to condone the delay subject to the appellant paying costs to the respondent quantified at Rs.2,500/- within a period of 2 weeks from today. On such costs being paid, the delay is condoned and Office to register the appeal. On failure to pay the costs, appeal to stand dismissed. 2. Notice of motion is disposed of accordingly. ( R.S. MOHITE,J.) R.S. MOHITE,J.) R.S. MOHITE,J.) ( F.I. REBELLED,J) F.I. REBELLED,J) F.I. REBELLED,J)