1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2271 OF 2009 WITH INCOME TAX APPEAL (L) NO.446 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. IL & FS Wind Farms Ltd. ..Respondent. Mr. VP.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1. Admittedly, the appeal is time barred. Notice of Motion has been taken out seeking condonation of 90 delay in filing the appeal. No material facts or particulars leading to making out a case for condonation of delay is to be found. 2. Apart from the above, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.). we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. In this view of the matter, the Notice of Motion is dismissed for want of jurisdiction to condone the delay. 3. In view of the dismissal of the Notice of Motion, the appeal papers be consigned to record. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)