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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2766 OF 2007 NOTICE OF MOTION NO.2766 OF 2007 NOTICE OF MOTION NO.2766 OF 2007 IN IN IN INCOME TAX APPEAL (LODG) NO.1552 OF 2007 INCOME TAX APPEAL (LODG) NO.1552 OF 2007 INCOME TAX APPEAL (LODG) NO.1552 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. Shri Amarlal Bachani ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.B.V.Jhaveri for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counse for the respondent. The Motion is filed for condonation of 304 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 27/4/2006. The Chief Commissioner of Income Tax granted approval on 23/8/2006 for filing the appeal. However, it appears that after the draft appeal memo was received the Court fees stamp was not available. Thereafter, letter was written to the Chief Commissioner of Income Tax requesting for sanction of funds for purchasing Court fees stamp. The sanction was granted on 22/3/2007. After the funds were received, it was submitted in the office of - = : 2 : = - Superintendent of stamps on 17/4/2007 and stamp papers were issued on 26/4/2007 and the appeal was lodged on 13th July, 2007. Having regard to the facts and circumstances of the case and also the stakes involved in the above appeal, in the interest of justice, we are inclined to condone the delay subject to payment of costs of Rs.5,000/-. The cost shall be paid by the appellant to the respondent within 2 weeks from today. 2. Notice of Motion is made absolute in terms of prayer clause (a). Appeal be numbered. 3. Appeal be listed for hearing after 3 weeks. 4. Notice of Motion is disposed of accordingly with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)