T IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 262 OF 2011 IN INCOME TAX APPEAL NO.4621 OF 2010 WITH NOTICE OF MOTION NO. 263 OF 2011 IN INCOME TAX APPEAL NO.4622 OF 2010 The Commissioner of Income Tax.. ..Appellant. Vs. M/s Shiva Trading Corp., Mumbai. ..Respondent. Mr.Vmal Gupta, for the Appellant. Mr S.G.Lakhani, for Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 3rd AUGUST, 2011. P.C.: Heard counsel for the Revenue and the Respondent. 2. These Notices of Motion are taken out seeking condonation of delay of 482 days in filing the notice of motion and for setting aside the order dated 9.7.2009. The affidavit in support of the Notices of Motion does not disclose sufficient cause for condoning the delay. However, looking to the stakes involved, in our opinion, interest of justice would be met if the delay is condoned subject to payment of costs. Accordingly, the notice of motion is made absolute in terms of prayers (a) and (b), subject to payment of costs of Rs.5000/- in each of the Notices of Motion to be paid by the appellant to the respondent within a period of two weeks from today. Office objections to be removed within two weeks from today. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)