IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1824 OF 2008 IN INCOME TAX APPEAL (L) NO. 1221 OF 2008 The Commissioner of Income tax-18 ).......Appellant versus M/s. K.K. C. )........ Respondant. Mr. Vimal Gupta i/b Mr. R.G. Bhat for the Appellant Mr. V.S. Hadade for the Respondents. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 16TH JULY 2008. P.C.: 1. This is an application for condonation of delay of 213 days in filing the present appeal. In the application hardly any reasons much less substantial cause has been made out for condonation of delay. The non-applicant has brought to our notice a judgment of another Division Bench of this court in Notice of Motion No. 1709 of 2008 in Income Tax Appeal (L) No.1219 of 2008, wherein delay of 213 days was caused which was not condoned and the Notice of Motion and appeal involving same question was also dismissed. 2. We have no reason to take a view different than the one taken by the Division Bench in M/s. K.K.C. Case (supra). Following the same view, we dismiss the Notice of Motion No. 1815/08 while declining to condone the delay in filing the appeal. As a result of dismissal of Notice of Motion, the appeal does not survive for consideration and is accordingly dismissed. Both the Notice of Motion and Appeal stands dismissed. CHIEF JUSTICE A.P. DESHPANDE, J.