IN THE HIGH COURT OF JUDICATURE AT BOMBAY VPH ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION No. 3138 OF 2008 IN INCOME TAX APPEAL (L) No.2340 OF 2007 The Commissioner of Income-Tax-3 Appellant Mumbai Vs M/s. Riyaz Trading Pvt.Ltd. Mumbai ... Respondent Mr. P. S. Sahadevan, for the appellant. Mr. Raj Darak, for the respondent. CORAM: Dr. S. RADHAKRISHNAN, & V. C. DAGA, JJ. DATED: DECEMBER 10, 2008. P.C.: ---- . Heard the learned counsel for the appellant and the learned counsel for the respondent. By this Notice of Motion, the appellant is seeking condonation of the delay of 731 days in filing the above Appeal. The above Appeal is filed against the judgment and order of ITAT dated 7th April, 2005. Perused the Notice of Motion and the affidavit in support thereof. It appears that the CIT granted aproval for filing the appeal on 28th September 2005. However, it appears that the appeal came to be lodged on 5th October 2007 i.e. after a lapse of more than two years. The - 2 - reasons given in the affidavit, for the delay in filing the Appeal are, the getting the draft of memo of appeal prepapred and getting the Court-fee stamps. We are not at all satisfied with the reasons for the delay in filing the Appeal. No case is made out for condoning the delay. In the result, Notice of Motion is dismissed. [ V. C. DAGA, J.] [ Dr. S. RADHAKRISHNAN, J.]