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.1771 OF 2008 NOTICE OF MOTION NO.1771 OF 2008 NOTICE OF MOTION NO.1771 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.657 OF 2008 INCOME TAX APPEAL (L) NO.657 OF 2008 INCOME TAX APPEAL (L) NO.657 OF 2008 The Commissioner of Income Tax .. Appellant Vs. M/s.Sajjan India Pvt.Ltd. .. Respondent Mr.A.D.Kango for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, JJ. A.V.NIRGUDE, JJ. A.V.NIRGUDE, JJ. DATE : 10th June, 2008 DATE : 10th June, 2008 DATE : 10th June, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion the Appellant is seeking condonation of 364 days delay caused in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The Appeal is against the ITAT’s order dated 13.10.2006. It appears that though the the Chief Commissioner of Income Tax had granted approval for filing an Appeal on 23.02.2007, the Appeal came to be filed belatedly on 1.3.2008. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay that of getting the draft memo of Appeal prepared and the administrative difficulties etc. do not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 2. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.657/2008 also stands dismissed. (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.) (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.) (A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)