IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3225 OF 2008 IN INCOME TAX APPEAL (L) NO.1658 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Parle Exports Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. Mr.Jas Sanghvi i/b. PDS Legal for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 22ND JULY, 2009 P.C. Mentioned not on board. 1. There is a delay of 632 days in filing the above appeal. No sufficient cause is shown. 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 the above view of the matter, the Notice of Motion stands dismissed. 3. In view of dismissal of Notice of Motion, the appeal also stands dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)