IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4161 OF 2007 NOTICE OF MOTION NO.4161 OF 2007 NOTICE OF MOTION NO.4161 OF 2007 IN IN IN INCOME TAX APPEAL (LODG) NO.1599 OF 2007 INCOME TAX APPEAL (LODG) NO.1599 OF 2007 INCOME TAX APPEAL (LODG) NO.1599 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Tata Exports Ltd. ..Respondent. Mr.A.D.Kango for appellant. Mr.P.C.Tripathi for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counsel for the respondent. Affidavit of service is filed. The Motion is filed for condonation of 442 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The impugned order is dated 02/12/2005. The Chief Commissioner of Income Tax granted approval on 26/4/2006 for filing the appeal. However, the appeal was filed on 16/7/2007. The reasons given for the delay in filing the appeal is that it was beyond the control of the appellant’s office and non availability of Court fees stamp. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. 2. Notice of Motion is disposed of accordingly with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)