1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL (L) NO.3050 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Essar Power Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. P.C. Tripathi for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. There is a delay of three and half years in filing the appeal. No Notice of Motion has been taken out. At least no statement to that effect is being made. Under these circumstances, the appeal is liable to be dismissed being barred by limitation for want of Notice of Motion for condoning the delay. 2. It appears from para No.7 in the memo of appeal that there is a ground about delay, but prayer for condoning the delay is made. No separate affidavit explaining the reasons for delay in filing the appeal is filed. Under these circumstances, we have no option but to dismiss the appeal holding it to be barred by limitation. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)