IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4045 OF 2008 IN INCOME TAX APPEAL (L) NO.2885 OF 2008 Director of Income-tax Ballard Pier, Mumbai-38 ..Appellant V/s. Citi Bank N.A., ’G’ Block, C-61, 5th Floor, Bandra Kurla Complex, Bandra (E), Mumbai-51 ..Respondent Mr. Parag A. Vyas for Appellant Mr. B.D. Damodar i/by Kanga & Co. for Respondent CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ MOHITE, JJ MOHITE, JJ DATED DATED DATED : 7TH JANUARY, 2009 : 7TH JANUARY, 2009 : 7TH JANUARY, 2009. P.C. : 1. There is a delay of 434 days in filing the appeal. There is an affidavit in support of the motion. The affidavit by itself does not make out the case of sufficient cause. However, considering the tax incidence, we are inclined to condone the delay subject to appellant paying costs to the respondent quantified at Rs.5,000/- within a period of 2 weeks from today. On such costs being paid, Office to register the appeal. On failure to pay, appeal to stand dismissed. 2. Notice of motion is disposed of accordingly. ( R.S. MOHITE,J.) R.S. MOHITE,J.) R.S. MOHITE,J.) ( F.I. REBELLO,J) F.I. REBELLO,J) F.I. REBELLO,J)