1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4371 OF 2009 IN INCOME TAX APPEAL (L) NO.2894 OF 2009 Director of Income Tax (International Taxation) ..Appellant. V/s. Deutsche Bank A.G. ..Respondent. Mr. Suresh Kumar for appellant. Mr.B.D. Damodar i/b. Kanga & C o. for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 4TH FEBRUARY, 2010 P.C. :- 1 There is a delay of 1419 days in filing the appeal against the judgment of the ITAT dated 23rd August, 2005. The appeal is barred by limitation. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), a Division Bench of this Court has held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2 2. Even otherwise, the explanation for the delay is most unsatisfactory. In para 4, there is a reference to the approvals granted by authorities within the department. The last of the approvals appears to be on 25/27/1/2006, whereas the appeal has been filed on 17/12/2009. The delay even after the grant of approval is totally unexplained. In the circumstances, the Notice of Motion is dismissed, since no sufficient cause has been made out. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)