1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.851 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Sajjan India Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1. The appeal which is placed for admission today, was in fact placed for admission on an earlier occasion when conditional order was passed to the effect that all office objections should be removed within the time stipulated therein, failing which the appeal shall stand dismissed without reference to the Court. 2. Admittedly, the office objections have not been removed in the appeal within the stipulated time though the appeal is pending in this Court for sufficiently long time. It is pertinent to note that wherever extension of time for removal of office objections were sought within the period specified, this Court has granted extension of time. However, in all the above matter, neither the objections are removed within the stipulated time nor extension of time is sought for removing the office objections. As a result, the self operative conditional order has become operational and as a consequence 2 thereof the above appeal stood dismissed for want of removal of office objections after the expiry of the stipulated time. 3. Apart from the above, the appeal is timed barred. No Notice of Motion has been taken out seeking condonation of delay. There is a prayer in the appeal memo seeking condonation of 742 days delay in filing the appeal, but without any foundation. No material facts or particulars leading to making out a case for condonation of delay is to be found. 4. 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. 5. In this view of the matter, the appeal is dismissed. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)