1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 3005 OF 2008 AND INCOME TAX APPEAL (L) NO.3006 OF2008 The Commissioner of Income Tax ..Appellant. V/s. ING Bank Ltd. ..Respondent. Mr.Parag A. Vyas for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. There is a delay of 239 days in ITXAL No.3005/08 and 189 days delay in ITXAL No.3006/08 in filing the appeals. No Notice of Motion has been taken out. At least no statement to that effect is being made. Under these circumstances, the appeals are liable to be dismissed being barred by limitation for want of Notice of Motion for condoning the delay. 2. It appears from the memo of appeal in both the appeals that there is a ground about delay, but no prayer for condoning the delay is made. No separate affidavit explaining the reasons for delay in filing the appeal is filed. 3. Apart from the above, the issue sought to be raised in the above appeals are covered by the judgment of the Supreme Court in the case of Vijaya Bank Ltd. V/s. CIT reported in 187 ITR 541. Under these circumstances, we have no option but to dismiss both the appeals holding it to be barred by limitation. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)