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.2257/2008 IN ITXA (L) NO.181/2008 NOTICE OF MOTION NO.2257/2008 IN ITXA (L) NO.181/2008 NOTICE OF MOTION NO.2257/2008 IN ITXA (L) NO.181/2008 WITH WITH WITH NOTICE OF MOTION NO.2262/2008 IN ITXA (L) NO.180/2008 NOTICE OF MOTION NO.2262/2008 IN ITXA (L) NO.180/2008 NOTICE OF MOTION NO.2262/2008 IN ITXA (L) NO.180/2008 The Commissioner of Income Tax .. Appellant V/s M/s.Sheel Gems .. Respondents Mr.P.S.Sahadevan for the Appellant. Mr.Rajesh Poojari i/by M/s.Mint & Conferers for Respondents. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 25th September, 2008. DATE : 25th September, 2008. DATE : 25th September, 2008. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Appellant. By these Notices of Motion, the Appellant is seeking condonation of 21 days’ delay caused in filing the respective Appeals. For the reasons stated in the affidavits-in-support of the Notices of Motion, sufficient cause is made out for condonation of delay, and there is no case of inaction, negligence or want of bonafide on the part of the Appellant. Hence, the delay caused in filing the respective Appeals is condoned, and both the Notices of Motion are made absolute accordingly. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)