1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.896 OF 2007 IN INCOME TAX APPEAL (L) NO.272 OF 2007 IN INCOME TAX APPEAL NO. OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Atlanta Infrastructure Ltd. .. Respondent Ms.P.P.Bhosale for the appellant None for the respondent CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATED : 22ND APRIL, 2008 DATED : 22ND APRIL, 2008 DATED : 22ND APRIL, 2008 P.C.: 1. None appears for the respondent though served. By this Notice of Motion, the Appellant is seeking condonation of 321 days’ delay caused in filing the Appeal challenging the order dated 27.09.2005 passed by the Income Tax Appellate Tribunal. 2 2. Perused the affidavit-in-support of the Notice of Motion. It appears that though the Commissioner of Income Tax had granted approval for filing an Appeal on 22.03.06, the Appeal came to be filed belatedly on 06.03.07 i.e. after a lapse of almost one year. 3. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay is that administrative difficulties and does not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 4. In view of the dismissal of the Notice of Motion, Income Tax Appeal (L) No. 272 of 2007 also stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)