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 NOTICE NOTICE OF MOTION NO. 1585 OF 2003 OF MOTION NO. 1585 OF 2003 OF MOTION NO. 1585 OF 2003 IN IN IN INCOME INCOME INCOME TAX APPEAL (L) NO. 546 OF 2003 TAX APPEAL (L) NO. 546 OF 2003 TAX APPEAL (L) NO. 546 OF 2003 The Commissioner of Wealth Tax ] .. Appellant Versus M/s. Gaylord Investment & Trading P.L. ] .. Respondent Mrs. P.P. Bhosale i/b Dr. T.C. Kaushik for the appellant. Mr. J.D. Mistry i/b Raj Darak for the respondent. CORAM: S.B. MHASE & A.A. KUMBHAKONI, JJ. DATED: 27TH JUNE, 2008 P.C. : 1. Heard both sides. 2. The appellant has approached this court by way of this Notice of Motion for condonation of delay of 61 days in filing the Income Tax Appeal. 3. The learned counsel for the respondent has vehemently opposed the application for condonation of delay and specifically the ground taken by the appellant viz. restructuring of the department in order to : 2 : streamline the work. Inspite of service of the Notice of Motion on the respondent, the respondent has not filed a reply to the Notice of Motion. Therefore, as a rule of non traverse of pleadings, all the pleadings of the appellant stand accepted by the respondent and, therefore, the grievance, in the absence of a reply, in respect of the cause for condonation of delay is not justifiable. 4. We further find that the delay which is of 61 days is not an abnormal delay. In the interest of justice, it also requires to be condoned so as to grant a fair opportunity to the department. All the while, the Apex Court has observed that in delay condonation applications, the court should not be hypertechnical, but shall see that the interest of justice is achieved and, therefore, we condone the delay in filing the present Income tax Appeal. 5. Office is directed to number the appeal and process it for admission. 6. Notice of Motion, accordingly, stands disposed of. : 3 : Sd/- Sd/- [A.A. [A.A. [A.A. KUMBHAKONI, J.] KUMBHAKONI, J.] KUMBHAKONI, J.] [S.B. [S.B. [S.B. MHASE, J.] MHASE, J.] MHASE, J.]