IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.363 OF 2005 IN INCOME TAX APPEAL (L) NO.190 OF 2005 The Commissioner of Income Tax, Central II, Mumbai. ..... Appellant V/s. M/s.Vijay Associates (Diamonds) P. Ltd. ..... Respondent Mr.R.Ashokan a/w Poonam Bhosale i/b Pankaj Kapoor, Advocates, for the Appellant. Mrs.Vasanti Patel, Advocate, for the Respondent. CORAM : R.M.S.KHANDEPARKAR & P.B.MAJMUDAR, JJ. DATED : JUNE 19, 2008. P.C. 1. Heard. 2. Considering the fact disclosed in the affidavit in support of notice of motion, the delay of 362 days in filing the appeal is condoned subject to payment of costs of Rs.3,500/- to be paid by the appellant to the respondent within a period of 8 weeks. Though costs initially to be paid by the appellant, the Commissioner of Income Tax shall hold necessary inquiry and fix the responsibility and identify the Officer responsible for delay in filing the appeal and shall recover the same from the concerned officer. The notice of motion accordingly stands disposed of. ( P.B.MAJMUDAR, J.) ( R.M.S.KHANDEPARKAR, J.)