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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.174 OF 2008 NOTICE OF MOTION NO.174 OF 2008 NOTICE OF MOTION NO.174 OF 2008 IN IN IN INCOME TAX APPEAL (LODG) NO.2421 OF 2007 INCOME TAX APPEAL (LODG) NO.2421 OF 2007 INCOME TAX APPEAL (LODG) NO.2421 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Reliance Industrial Infrastructure Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.Raj Darak for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. DATED : 11TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counse for for the respondent. The Motion is filed for condonation of 1457 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 26/5/2003. The Chief Commissioner of Income Tax granted approval on 1/10/2003 for filing the appeal. However, the appeal was filed on 15/10/2007 i.e. after a lapse of nearly 4 years. The reasons given for the delay in filing the appeal is that the delay is purely due to administrative exigencies and procedural formalities which were beyond the control of the appellant’s office. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. 2. Notice of Motion is disposed of accordingly with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)