1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2428 OF 2009 WITH INCOME TAX APPEAL (L) NO.2568 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Giltedge Management Services Ltd. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 20TH JULY, 2009 P.C. : 1. The Notice of Motion is filed seeking condonation of 941 days delay in filing the appeal. Admittedly, appeal is barred by limitation. Apart from this, 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. 2. In this view of the matter, the appeal is dismissed being barred by limitation with no order as to costs. 3. In view of dismissal of Notice of Motion, the appeal papers be consigned to record. (J.P. Devadhar, J.) (V.C. Daga, J.)