bgp bgp bgp 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.3540 OF 2008 OF MOTION NO.3540 OF 2008 OF MOTION NO.3540 OF 2008 IN IN IN INCOME INCOME INCOME TAX APPEAL (L)NO.240 OF 2008 TAX APPEAL (L)NO.240 OF 2008 TAX APPEAL (L)NO.240 OF 2008 WITH WITH WITH NOTICE NOTICE NOTICE OF MOTION NO.3542 OF 2008 OF MOTION NO.3542 OF 2008 OF MOTION NO.3542 OF 2008 IN IN IN INCOME INCOME INCOME TAX APPEAL (L)NO.239 OF 2008 TAX APPEAL (L)NO.239 OF 2008 TAX APPEAL (L)NO.239 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Tips Industries Pvt.Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. Mr.Deepak Talashiwala with Mr.V.S.Hadade for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 15TH DECEMBER, 2008 : 15TH DECEMBER, 2008 : 15TH DECEMBER, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. By these Notices of Motion, the Appellant is seeking the condonation of 572 days’ delay in filing both the above Appeals. Perused the Notices of Motion and Affidavits-in-support thereof. 2. It appears, that the Appellant is challenging the impugned order dated 30th January, 2006 passed by the Income Tax Appellate Tribunal. The Chief Commissioner of Income Tax had granted approval for filing the Appeals on 16th May,2006. However, the present Appeals have been lodged on 31st January, 2008 i.e. after a lapse of almost one year and six months. The reasons given for causing such a gross delay are, that of various administrative steps involved which :2: were beyond the control of the Revenue. We are not at all satisfied with the reasons given for condoning the delay. Hence, the Notices of Motion stand dismissed. 3. In view of the dismissal of the above Notices of Motion, both the above Appeals stand dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)