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.446 of 2008 OF MOTION NO.446 of 2008 OF MOTION NO.446 of 2008 in in in INCOME INCOME INCOME TAX APPEAL (L) NO.197 of 2008 TAX APPEAL (L) NO.197 of 2008 TAX APPEAL (L) NO.197 of 2008 IN IN IN INCOME INCOME INCOME TAX APPEAL NO. TAX APPEAL NO. TAX APPEAL NO. OF OF OF 2008 2008 2008 The Commissioner of Income Tax 12 .. Appellant Vs. Mr.Ramesh G.Arora (HUF) .. Respondent A.S.Rao for Appellant None for Respondent CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATED DATED DATED : 17th June, 2008 : 17th June, 2008 : 17th June, 2008 P.C. 1. Heard learned counsel for the appellant. None appears for the respondent. By this notice of motion, the appellant is seeking condonation of 352 days delay caused in filing the appeal. 2. The appellant is challenging the order I.T.A.T. order dt. 20.9.06. The C.I.T. granted approval on 31.1.07. However, the appeal came to be filed after a year i.e. on 28.1.08. The delay was primarily due to getting the memo of appeal drafted and also in view of purely administrative exigencies, the delay has occured. We are not at all satisfied with the reasons given for condonation of delay. No sufficient cause is made out for condonation of delay. Hence, Notice of motion stands dismissed. 2 3. In view of dismissal of the Notice of Motion, Income Tax Appeal (L) No.197 of 2008 also stands dismissed. {A.V.Nirgude, {A.V.Nirgude, {A.V.Nirgude, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J)