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.1409 OF 2006 NOTICE OF MOTION NO.1409 OF 2006 NOTICE OF MOTION NO.1409 OF 2006 IN IN IN INCOME TAX APPEAL (LODG) NO.707 OF 2006 INCOME TAX APPEAL (LODG) NO.707 OF 2006 INCOME TAX APPEAL (LODG) NO.707 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. Shri Charles A.H. Alexander ..Respondent. Mr.P.S.Sahadevan for appellant. None 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. None for the respondent, though served. The Motion is filed for condonation of 461 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 25/2/2004. The Chief Commissioner of Income Tax granted approval on 11/1/2005 for filing the appeal. However, the appeal was filed on 20/04/2006 i.e. after a lapse of 1 year and 3 months. The reasons given for the delay in filing the appeal is that there was delay in drafting the appeal memo and it was 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.)