1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2617 OF 2008 The Commissioner of Income Tax – 7, Mumbai ..Appellant V/s. M/s.Vin Vish Corporation P. Limited, Mumbai ..Respondent. INCOME TAX APPEAL (L) NO.2618 OF 2008 The Commissioner of Income Tax – 7, Mumbai ..Appellant. V/s. M/s.Zodiac Clothing Co. Limited, Mumbai ..Respondent. Mr.P.S. Sahadevan for the appellant in both the matters. None for the respondent in ITXA (L) 2617/2008 Ms.Aasifa Khan for the respondent in ITXA (L) No.2618/2008. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 2nd July, 2009 P.C. : 1. Heard learned counsel for the revenue. There is delay in filing both these appeals. Mr.P.S. Sahadevan, learned counsel states that no notices of motion for condoning the delay caused in filing these appeals have been taken out by the revenue. Since there are no notices of motion for condonation of delay, the appeals are liable to be dismissed as barred by limitation. 2. At this juncture, it is relevant to mention here that though there is a prayer for condonation of delay in all these appeals, but no material facts and/or particulars are disclosed in the appeal memo much less any statement is made on oath giving explanation for delayed filing of appeals. 3. In this view of the matter, for want of Notices of motion as well as sufficient and reasonable cause for condoning the delay, both the appeals are dismissed being barred by limitation with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)