1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2324 OF2009 WITH INCOME TAX APPEAL (L) NO.766 OF 2008 AND NOTICE OF MOTION NO.2325 OF2009 WITH INCOME TAX APPEAL (L) NO.765 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Lekar Pharma Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. Mr. S.J. Mehta for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1. The appeals which are placed for admission today, were in fact placed for admission on an earlier occasion when conditional order was passed to the effect that all office objections should be removed within the time stipulated therein, failing which the appeals shall stand dismissed without reference to the Court. 2. Admittedly, the office objections have not been removed in the appeals within the stipulated time though the appeals are pending in this Court for sufficiently long time. It is pertinent to note that wherever extension 2 of time for removal of office objections were sought within the period specified, this Court has granted extension of time. However, in the above matter, neither the objections are removed within the stipulated time nor extension of time is sought for removing the office objections. As a result, the conditional order has become operational and the above appeals stood dismissed for want of removal of office objections after the expiry of the stipulated time. 3. Apart from the above, it is not in dispute that the appeals are timed barred by 117 days for which the above Notice of Motions have been taken out seeking condonation of delay. Notice of Motions are not on board. By consent of the parties Notice of Motions are taken up for hearing 4. Following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.). we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. In this view of the matter, the Notice of Motions are dismissed for want of jurisdiction to condone the delay. 5. In view of the dismissal of the Notice of Motions, the appeals papers be consigned to record. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)