:1: IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2499 OF 2007 NOTICE OF MOTION NO.2499 OF 2007 NOTICE OF MOTION NO.2499 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2381 OF 2006 INCOME TAX APPEAL (L) NO.2381 OF 2006 INCOME TAX APPEAL (L) NO.2381 OF 2006 The Commissioner of Income Tax ..Appellant Vs. M/s.Metropolitan Trading Co. ..Respondent Mr.R.G.Bhat for the Appellant. Mr.V.B.Patel for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA SANTOSH BORA SANTOSH BORA, JJ. JJ. JJ. DATE : 21ST APRIL, 2008 DATE : 21ST APRIL, 2008 DATE : 21ST APRIL, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 275 days’ delay caused in filing the Appeal against the order dated 12/08/2005 passed by the Income Tax Appellate Tribunal. Perused the affidavit-in-support of the Notice of Motion. It appears that the last date for filing of Appeal was 15/02/2006 . The Commissioner of Income Tax had granted approval for filing an Appeal on 24/10/2005. On perusal of paragraph 2 of the Affidavit-in-reply it appears that the draft memo of Appeal was received by the Appellant on 23/03/2006. However, the Appeal came to be filed only on 17/11/2006. There is absolutely no explanation with regard to the aforesaid delay except to state that the Appellant was following the matter diligently and the reasons for delay given that of beyond the control of the Appellant’s office. :2: 2. The reasons given for delay that of getting the draft memo of Appeal prepared and administrative difficulties etc. does not appear to be justifiable. No sufficient cause is made out for condoning the delay. We are not satisfied with the reasons given for condonation of delay. Hence, Notice of Motion stands dismissed. 3. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.2381 of 2006 also stands dismissed. (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.)