-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1964 OF 2008 IN INCOME TAX APPEAL (LODGING) NO. 1464 OF 2008 The Commissioner of Income Tax-8 ).. Appellant Versus Dilip H Chhabria ).. Respondent Mr Suresh Kumar i/b Mr P P Kakade for the Appellant. Mr S S Shetty for the Respondent. CORAM: SWATANTER KUMAR, C. J. & A.P. DESHPANDE, J. DATE: 28TH JULY 2008. P.C. This is an application for condonation of delay of 509 days in filing the present Appeal against the order dated 31st March 2006. The learned Counsel appearing for the Respondent strongly opposes the condonation of delay on the ground that no proper explanation has been rendered. The reading of the affidavit in support of the Notice of Motion clearly shows that the copy of the order though passed on 31st March 2006, they claimed that the copy was received on 25th August 2008. -2- Thereafter, there is no explanation rendered as to what happened upto 8th December 2006. The delay is not properly explained. It is obligatory upon the part of the Department to explain the reason for such inordinate delay in filing the Appeal. The inordinate unexplained delay cannot constitute a sufficient cause for condonation of delay. We may also refer to the judgment of the Division Bench of this Court in The State of Maharashtra vs Vithu Kalya Govari and others, Civil Application No.3200 of 2007 dated 26th June 2008. For these reasons, Notice of Motion is dismissed. 2. As a result of the dismissal of Notice of Motion for condonation of delay, Appeal (Lodging) No. 1464 of 2008 does not survive. We may also notice that the proposed question of law referred in the present Appeal, while impugning the order in question, reads as under :- “Whether in the facts and circumstances of the case and in law, the Tribunal has erred in not upholding 3 different additions ?” 3. The above question is purely a question of fact in the -3- circumstances of the case and does not reflect even a question of law much less a substantial question of law. 4. Appeal (Lodging) No.1464 of 2008 dismissed. No order as to costs. CHIEF JUSTICE A P DESHPANDE, J.