1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2281 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1814 OF 2008 Ornate Traders Private Limited ) (Successor to Kamu Metals Private Limited) ) 84-A, Mittal Court, 224, Nariman Point, ) Mumbai 400 021. ).. APPELLANT VERSUS The Income Tax Officer, Ward 3(2)(3) ) Mumbai 400 020. ).. RESPONDENT Mr J.D. Mistry a/w Mr Raj Darak for the Appellant. Mr Vimal Gupta for the Respondent. ALONG WITH NOTICE OF MOTION NO. 1898 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1107 OF 2008 The Commissioner of Income Tax 8 ) having his office at Room No. 214, Aayakar ) Bhavan, M.K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Hoechst Marion Roussel Ltd. ) (Now known as Aventis Pharma Ltd. ) a Company registered under the Companies ) 2 Act, 1956 having its office at Aventis House ) 54A, Sir Mathuradas Vasanji Road ) Mumbai 400 093. ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2155 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1231 OF 2008 The Director of Income Tax (Exemption) ) Mumbai, Piramal Chambers, Parel ) Mumbai 400 012 ).. APPELLANT VERSUS National Health & Education Society ) 87, Veer Savarkar Marg, Mahim ) Mumbai 400 016. ).. RESPONDENT WITH NOTICE OF MOTION NO. 2076 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 451 OF 2008 Director of Income Tax ) International Taxation, 1st Floor, Room No.107 ) Scindia House, Ballard Pier, ) Mumbai 400 021 ).. APPELLANT VERSUS M/s American Express Bank Ltd. ) 7th Floor, Maker Chambers IV ) Nariman Point, Mumbai 400 021 ).. RESPONDENT WITH 3 NOTICE OF MOTION NO. 1896 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1136 OF 2008 The Commissioner of Income Tax 8 ) Aayakar Bhavan, 2nd Floor ) M.K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Cybertech Systems & Software Ltd. ) 501/511, Acme Plaza, Andheri Kurla Road ) Andheri (East), Mumbai ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2292 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 612 OF 2008 The Commissioner of Income Tax 7 ) Room No. 611, 6th Floor, Aayakar Bhavan ) M. K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Schmetz (I) Pvt Ltd. ) 102, B-1, Poonam Chambers, “A” Wing ) Dr. A.B Road, Worli, Mumbai 400 018. ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2335 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1940 OF 2008 The Commissioner of Income Tax 18 ) Mumbai, having his office at Piramal Chambers) 4 Parel, Mumbai 400 012 ).. APPELLANT VERSUS M/s Vinod Housewares ) 57, Evergreen Mills Lane ) Shakti Mills Lane, Mumbai 400 011 ).. RESPONDENTS WITH NOTICE OF MOTION NO. 1897 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1106 OF 2008 The Commissioner of Income Tax 8 ) Aayakar Bhavan, 2nd Floor ) M.K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Hoechst Marion Roussel Ltd. ) (Now known as Aventis Pharma Ltd. ) a Company registered under the Companies ) Act, 1956 having its office at Aventis House ) 54A, Sir Mathuradas Vasanji Road ) Mumbai 400 093. ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2005 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 970 OF 2008 The Commissioner of Income Tax 2 ) 384, Aayakar Bhavan ) M.K. Road, Mumbai 400 020 ).. APPELLANT 5 VERSUS M/s Tata Sons Ltd. ) Bombay House, Fort, Homi Mody St. ) Mumbai 400 038 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2185 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1236 OF 2008 The Director of Income Tax (Exemption) ) Mumbai, Piramal Chambers, Parel ) Mumbai 400 012 ).. APPELLANT VERSUS National Health & Education Society ) 87, Veer Savarkar Marg, Mahim ) Mumbai 400 016. ).. RESPONDENT WITH NOTICE OF MOTION NO. 2186 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1235 OF 2008 The Director of Income Tax (Exemption) ) Piramal Chambers, 6th Floor ) Lalbaug, Mumbai 400 012 ).. APPELLANT VERSUS Indo American Society ) Kitab Mahal, 5th Revenue Street ) 6 Mumbai ).. RESPONDENT WITH NOTICE OF MOTION NO. 2246 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1256 OF 2008 The Commissioner of Income Tax VII ) Room No. 611, 6th Floor, Aayakar Bhavan ) M.K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Polyolefins Industries Ltd. ) Mafatlal Centre, Nariman Point, ) Mumbai 400 021 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2247 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1249 OF 2008 The Commissioner of Income Tax VII ) Room No. 611, 6th Floor, Aayakar Bhavan ) M.K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Polyolefins Industries Ltd. ) Mafatlal Centre, Nariman Point, ) Mumbai 400 021 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2304 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1761 OF 2008 The Commissioner of Income Tax 14 ) having his office at 6th Floor, Earnest House ) 7 Nariman Point, Mumbai 400 021 ).. APPELLANT VERSUS M/s Kankan Knitwear ) having its office at 609/B, Niranjan ) 99, Marine Drive, Mumbai 400 002 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2305 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1760 OF 2008 The Commissioner of Income Tax 14 ) having his office at 6th Floor, Earnest House ) Nariman Point, Mumbai 400 021 ).. APPELLANT VERSUS M/s Kankan Knitwear ) having its office at 609/B, Niranjan ) 99, Marine Drive, Mumbai 400 002 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2330 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1784 OF 2008 The Commissioner of Income Tax 12 ) 265, Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS Shri Suresh Mathew L/h of ) late Shri Thomas Mathew (Decd.) ) Prop. M/s. Johny Ind & Vijaya Syndicate ) 8 59 Sonawala Bldg. 2nd Floor, Mumbai ) Samachar Marg, Mumbai 400 021 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2358 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 394 OF 2008 The Commissioner of Income Tax 3 ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Asian PPG Industries Ltd. ) 5th Floor, Nirmal, Nariman Point ) Mumbai 400 021 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2058 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 532 OF 2008 The Director of Income Tax ) (International Taxation), 1st Floor, Scindia ) House, N. M. Marg, Mumbai 400 038 ).. APPELLANT VERSUS Standard Chartered Bank ) 4th Floor, Standard Chartered Bank Bldg. ) 23-25, M.G. Road, Mumbai 400 001 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2073 OF 2008 IN 9 INCOME TAX APPEAL (LODGING) NO. 369 OF 2008 Director of Income Tax (International ) Taxation), 1st Floor, Room No. 107 ) Scindia House, Ballard Pier, Mumbai ).. APPELLANT VERSUS M/s Argoma N. V. ) C/o. S.R. Batliboi & Co., 18th Floor ) Express Towers, Nariman Point Mumbai ).. RESPONDENT WITH NOTICE OF MOTION NO. 2074 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 368 OF 2008 Director of Income Tax (International ) Taxation), 1st Floor, Room No. 107 ) Scindia House, Ballard Pier, Mumbai ).. APPELLANT VERSUS M/s Argoma N. V. ) C/o. S.R. Batliboi & Co., 18th Floor ) Express Towers, Nariman Point Mumbai ).. RESPONDENT WITH NOTICE OF MOTION NO. 2094 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1672 OF 2008 The Commissioner of Income Tax 8 ) having his office at Room No.220, Aayakar ) Bhavan, M.K. Road, Mumbai 400 020 ).. APPELLANT 10 VERSUS M/s Das Patel Land Developers Pvt. Ltd. ) F-9, Sardar Patel Society, Nehru Road ) Vile Parle (E), Mumbai 400 057 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2291 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 541 OF 2008 The Commissioner of Income Tax VII ) Room No. 611, 6th Floor, Aayakar Bhavan, ) M.K. Road, Mumbai 400 020 ).. APPELLANT VERSUS M/s Sigma Laboratories Pvt. Ltd. ) 43, South R.D. Kidwai Road ) Wadala, Mumbai 400 031 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2322 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1930 OF 2008 The Commissioner of Income Tax 12 ) having his office at Aayakar Bhavan, M.K. ) Road, Churchgate, Mumbai 20 ).. APPELLANT VERSUS Shri Suresh Kumar Khurana ) 156-C, Mittal Court, ) Nariman Point, Mumbai 400 021 ).. RESPONDENT 11 WITH NOTICE OF MOTION NO. 2338 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1945 OF 2008 The Commissioner of Income Tax 18 ) Mumbai, having his office at Piramal ) Chambers, Parel, Mumbai 400 012 ).. APPELLANT VERSUS M/s Metropolitan Trading Co. ) 10/76, Off. Haines Road ) Worli, Mumbai 400 018 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2339 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1941 OF 2008 The Commissioner of Income Tax 18 ) Mumbai, having his office at Piramal ) Chambers, Parel, Mumbai 400 012 ).. APPELLANT VERSUS M/s Om International ) A/2, Matulya Centre, Senapati Bapat Marg ) Lower Parel, Mumbai 400 013 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2368 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1625 OF 2008 12 The Commissioner of Income Tax 3 ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Dwarikesh Sugar Industries Ltd. ) 511, Maker Chambers, 221, Nariman ) Point, Mumbai 400 021 ).. RESPONDENT WITH NOTICE OF MOTION NO. 1963 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1463 OF 2008 The Commissioner of Income Tax 8 ) Room No. 214, 2nd Floor, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Cybertech Systems & Software Ltd. ) Ache Plaza, Andheri Kurla Road ) Andheri (E), Mumbai 400 059 ).. RESPONDENT WITH NOTICE OF MOTION NO. 1960 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1465 OF 2008 The Commissioner of Income Tax 8 ) having his office at Room No. 220, ) Aayakar Bhavan, M.K. Road ) 13 Mumbai 400 020 ).. APPELLANT VERSUS M/s Anki Yarns Ltd. ) a Company registered under the Companies ) Act, 1956, having its office at 9, Industry ) House, Plot No.4, Marwah Indl. Estate ) Opp. Saki Vihar Road, Andheri (W) ) Mumbai 400 079 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2044 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1718 OF 2008 The Commissioner of Income Tax 14 ) having his office at 6th Floor, Earnest ) House, Nariman Point, Mumbai 400 021 ).. APPELLANT VERSUS Late Smt. Kanchangauri J. Shah ) through L/H Prerara J. Shah ) C/o. C. Jamnadas and Co., ) 146, Princes Street, Mumbai 400 002. ).. RESPONDENT WITH NOTICE OF MOTION NO. 2044 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1718 OF 2008 The Commissioner of Income Tax 14 ) having his office at 6th Floor, Earnest ) House, Nariman Point, Mumbai 400 021 ).. APPELLANT 14 VERSUS Late Smt. Kanchangauri J. Shah ) through L/H Prerara J. Shah ) C/o. C. Jamnadas and Co., ) 146, Princes Street, Mumbai 400 002. ).. RESPONDENT WITH NOTICE OF MOTION NO. 2046 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1719 OF 2008 The Commissioner of Income Tax 14 ) having his office at 6th Floor, Earnest ) House, Nariman Point, Mumbai 400 021 ).. APPELLANT VERSUS Shri Srichand L Talreja of Mumbai, Indian ) Inhabitant residing at Keshav Baugh Bldg. ) 102, Princes Street, Mumbai 400 002. ).. RESPONDENT WITH NOTICE OF MOTION NO. 2049 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1720 OF 2008 The Commissioner of Income Tax 14 ) having his office at 6th Floor, Earnest ) House, Nariman Point, Mumbai 400 021 ).. APPELLANT VERSUS M/s Arofirst Enterprises ) 15 304, Chartered House, Dr. C.H. Street ) Near Marine Lines, Mumbai 400 002. ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2059 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 533 OF 2008 The Director of Income Tax (International ) Taxation), 1st Floor, Scindia House ) Narottam Morarji Marg, Mumbai 400 038 ).. APPELLANT VERSUS Standard Chartered Bank ) 4th Floor, Standard Chartered Bank Bldg. ) 23-25, M.G. Road, Mumbai 400 001 ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2060 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 534 OF 2008 The Director of Income Tax (International ) Taxation), 1st Floor, Scindia House ) Narottam Morarji Marg, Mumbai 400 038 ).. APPELLANT VERSUS Standard Chartered Bank ) 4th Floor, Standard Chartered Bank Bldg. ) 23-25, M.G. Road, Mumbai 400 001 ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2093 OF 2008 IN 16 INCOME TAX APPEAL (LODGING) NO. 1673 OF 2008 The Commissioner of Income Tax 8 ) having his office at Room No. 220, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Bhansali Engineering & Polymers Ltd. ) a Company registered under the Companies ) Act, 1956, having its office at Bhansali House ) Plot No.5A, Opp. Veera Desai Road ) Andheri (E), Mumbai 400 053 ).. RESPONDENTS WITH NOTICE OF MOTION NO. 2095 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1672 OF 2008 The Commissioner of Income Tax 8 ) having his office at Room No. 220, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Advance Power Display Systems Pvt. Ltd.) Unit No.5, SDP-1, SEEPZ ) Andheri (W), Mumbai 400 096 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2248 OF 2008 IN 17 INCOME TAX APPEAL (LODGING) NO. 1255 OF 2008 The Commissioner of Income Tax VII ) Room No. 611, 6th Floor, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Polar Cold Storage Pvt. Ltd. ) 35, New Bardan Lane, Kazi Syyad St. ) Mumbai 400 003 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2249 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1251 OF 2008 The Commissioner of Income Tax VII ) Room No. 611, 6th Floor, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Polar Cold Storage Pvt. Ltd. ) 35, New Bardan Lane, Kazi Syyad St. ) Mumbai 400 003 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2289 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 539 OF 2008 The Commissioner of Income Tax City 7 ) Room No. 611, 6th Floor, ) 18 Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Raj Petroleum Products Ltd. ) 5/7, Syed Mukri Street, Masjid Bunder ) Road, Mumbai 400 009 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2290 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 540 OF 2008 The Commissioner of Income Tax City 7 ) Room No. 611, 6th Floor, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Raj Petroleum Products Ltd. ) 5/7, Syed Mukri Street, Masjid Bunder ) Road, Mumbai 400 009 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2294 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 614 OF 2008 The Commissioner of Income Tax City 7 ) Room No. 624, 6th Floor, ) Aayakar Bhavan, M.K. Road ) Mumbai 400 020 ).. APPELLANT VERSUS M/s Seatrans Shipping Ltd. ) Baijnath Bhavan, 1st Floor ) 19 Mallet Bunder Road, Mumbai 400 009 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2324 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1931 OF 2008 The Commissioner of Income Tax 12 ) having his office at Ayakar Bhavan ) M.K. Road, Churchgate, Mumbai 400 020 ).. APPELLANT VERSUS M/s Roopkala Exports Corporation ) 89, M.K. Road, Queen Chambers ) Mumbai 400 021 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2336 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1943 OF 2008 The Commissioner of Income Tax City 18 ) Mumbai, having his office at Piramal ) Chambers, Parel, Mumbai 400 012 ).. APPELLANT VERSUS M/s Vinod Housewares ) 57,Evergreen Mills Lane, Shakti Mills Lane ) Mumbai 400 011 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2337 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1944 OF 2008 20 The Commissioner of Income Tax City 18 ) Mumbai, having his office at Piramal ) Chambers, Parel, Mumbai 400 012 ).. APPELLANT VERSUS M/s Vinod Housewares ) 57,Evergreen Mills Lane, Shakti Mills Lane ) Mumbai 400 011 ).. RESPONDENT WITH NOTICE OF MOTION NO. 2340 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1942 OF 2008 The Commissioner of Income Tax City 18 ) Mumbai, having his office at Piramal ) Chambers, Parel, Mumbai 400 012 ).. APPELLANT VERSUS M/s Kunal Exports ) B-12, Swati Manor Building, N.C. Kelkar ) Road, Dadar (W), Mumbai 400 028 ).. RESPONDENT Mr Suresh Kumar for the Appellant-Department in N/M Nos. 1897/08, 1898/08, 2246/08, 2247/08, 2094/08, 2291/08, 1896/08, 1960/08, 1963/08, 2044/08, 2046/08, 2049/08, 2093/08, 2095/08, 2248/08, 2249/08, 2289/08, 2290/08, 2292/08 and 2294/08. Mr Vimal Gupta for the Appellant-Department in N/M Nos. 2005/08, 2281/08 and 2358/08 21 Mr P A Vyas for the Appellant-Department in N/M Nos. 2155/08, 2185/08, 2304/08, 2305/08, 2330/08, 2058/08, 2073/08, 2074/08, 2076/08, 2059/08 and 2060/08. Mr K R Chaudhari for the Appellant-Department in N/M Nos. 2338/08, 2339/08, 2335/08, 2336/08, 2337/08 and 2340/08. Mr J D Mistry a/w Mr B Damodar i/b Kanga & Co. for the Respondent in N/M No.1897/08. Ms U I Dalal for the Respondent in N/M No.2155/08. Mr J D Mistry a/w Mr P C Tripathi & Raj Darak for the Respondent in N/M No.2281/08. Ms Asifa Khan for the Respondent in N/M Nos.2304/08, 2305/08 and 2330/08. Mr Pritesh Rajgor i/b PDS Legal for the Respondent in N/M Nos.2073/08 and 2074/08. Mr A R Singh for the Responddent in N/M Nos.2094/08, 2046/08 and 2324/08. Ms V B Patel for the Respondent in N/M Nos.2338/08, 1960/08 and 2095/08. Mr F V Irani a/w Mr Murlidhar i/b Rajesh Shah & Co. for the Respondent in N/M Nos.1896/08, 1963/08 and 2044/08 Mr P R Toprani for the Respondent in N/M No.2339/08. Mr F V Irani a/w Mr A K Jasani for the Respondent in N/M No.2292/08. Mr A K Jasani for the Respondent in N/M Nos.2093/08, 2289/08, 2290/08, 2335/08, 2336/08 and 2337/08. 22 CORAM: SWATANTER KUMAR, C.J. AND A.P. DESHPANDE , J. JUDGMENT RESERVED ON : 6TH AUGUST 2008 JUDGMENT PRONOUNCED ON : AUGUST 2008 JUDGMENT : (PER SWATANTER KUMAR, C.J.) By this order, we propose to dispose of 44 Notice of Motions, all filed in the Income Tax Appeals preferred against the orders of the Income Tax Appellate Tribunal. Notice of Motion Nos.2281 of 2008 in Income Tax Appeal (Lodging) No.1814 of 2008 has been filed by the Assessee while remaining 43 Notice of Motions have been filed by the Commissioner(s) of Income Tax. The prayer for condonation of delay in filing the appeals vary from 18 days to 1474 days. Normally, we would have proceeded to deal with each application separately but the grounds for condonation of delay noted by Commissioner(s) of Income Tax are more or less common and, in fact, in most of the cases identical, hence we propose to discuss some of them in detail. Notices of Motion Nos. 2330 of 2008, 1898 of 2008, 2335 of 2008 and 2059 of 2008 have 23 been filed by the Commissioner(s) of Income Tax while Notice of Motion Nos. 2281 of 2008 has been filed by the Assessee. 2. There is no dispute to the proposition of law before us that the provisions of section 5 of the Limitation Act are applicable to the appeals filed under section 260A of the Income Tax Act. Once the provisions of section 5 of the Limitation Act are applicable, the entire controversy would revolve on the showing or not of sufficient cause while praying for condonation of delay. In other words, where there is sufficient cause shown and the application for condonation of delay has been moved bonafidely, the court would normally condone the delay but where the delay has not been explained at all and, in fact, there is unexplained and inordinate delay coupled with negligence or sheer carelessness, the discretion of the court in such cases would normally tilt against the applicant. It really would not make much difference whether the applicant before the Court is a Government Department or is a private individual. Of course, as per the settled principles, the 24 courts are inclined to show greater indulgence to the departments of the Government because of inter and intra departmental steps to be taken before initiation of a legal proceedings by the department, but this indulgence has its own limitations and cannot be extended without any reasonable cause and that too beyond the permissible time. The period of limitation has to be construed somewhat strictly and advantages that accrue to non-applicant would normally not been taken away in a routine manner or for no plausible cause or reason. 3. As we have noticed that in the above notices of motion filed on behalf of the Commissioner(s) of Income Tax, the delay in filing the appeal varies from 18 days (Notice of Motion No.2330 of 2008) to 1474 days (Notice of Motion No.2093 of 2008). While in the case of the Assessee in Notice of Motion No.2281 of 2008, there is delay of 198 days in filing the appeal. 25 4. Firstly we will proceed to discuss the cause shown in the affidavits in support of Notices of Motion filed by the Commissioner(s) of Income tax. In the affidavits filed in support of the Notice of Motion No.2330 of 2008, it is averred that the order of the Tribunal was passed on 9.1.2008. The last date of filing the appeal was 29th May, 2008 but the same was filed on 16.6.2008. In para 4 of the said affidavit, a synopsis of the details of different actions taken by the department have been given. The Chief Commissioner had granted approval for filing of the appeal under section 260A, in the High Court, on 14.5.2008. Thereafter draft appeal was prepared and ultimately, the appeal was filed in the court on 16th June, 2008. Similarly, in all other cases, except Notice of Motion No.2335 of 2008, similar grounds have been taken praying for condonation of delay. According to the applicants, the time was taken on the table of one officer or the other in drafting appeals, approval of the Chief Commissioner and in some cases, the files were not attended/dealt with for a considerable time. An additional ground taken in that Notice of Motion was non-availability of the court fee stamps for some 26 duration. It will be useful at this stage itself to reproduce the relevant paragraphs of the affidavits in which the delay has occurred right from 190 days to above 1000 days. Particulars Notice of Motion No.1898/2008 in ITXA (L) No.1107/2008 (190 days delay) Notice of Motion No.2335/2008 in ITXA(L) No. 1940/2008 (448 days delay) Notice of Motion No.2059/2008 in ITXA (L) No. 533/2008 (1223 days delay) Date of the impugned order 16.5.2007 14.11.2006 Wrongly mentioned as 20.10.2004 in the affidavit-in- support. 20.5.2004-correct date Impugned order received by the Office of CIT 7.6.2007 6.12.2006 23.6.2004 A.O.s comments/scr utiny report submitted 13.8.2007 - 20.9.2004 A.O.s report forwarded to CIT 13.9.2007 - 21.9.2004 Scrutiny report put up for consideration of CIT 1.10.2007 - - 27 Particulars Notice of Motion No.1898/2008 in ITXA (L) No.1107/2008 (190 days delay) Notice of Motion No.2335/2008 in ITXA(L) No. 1940/2008 (448 days delay) Notice of Motion No.2059/2008 in ITXA (L) No. 533/2008 (1223 days delay) CIT/DIT put up file before CCIT/DGIT for approval for filing appeal under section 260A of I.T. Act. 1.10.2007 - - CCIT's / DGIT's approval and authorisation 3.10.2007 - 20.10.2004 File sent for drafting to Panel Counsel/Law Ministry. 5.10.2007 4.4.2007 27.10.2004 Draft appeal received from the Panel Counsel/Law Ministry 31.12.2007 27.2.2008 30.11.2004 Court fee stamps made available on - 17.4.2008 - Appeal filed in High Court 11.4.2008 26.6.2008 25.2.2008 28 Particulars Notice of Motion No.1898/2008 in ITXA (L) No.1107/2008 (190 days delay) Notice of Motion No.2335/2008 in ITXA(L) No. 1940/2008 (448 days delay) Notice of Motion No.2059/2008 in ITXA (L) No. 533/2008 (1223 days delay) Reasons for delay Appellant' s