1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3750 OF 2007 IN NOTICE OF MOTION NO.1951 OF 2003 IN INCOME TAX APPEAL (L) NO.645 OF 2003 The Commissioner of Income Tax ..Appellant. V/s. Shri Navin R. Kamani ..Respondent. Mr.P.S. Sahadevan for appellant. Ms. Beena Pilla i/b. D.M. Harish & Co. for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1. Heard learned counsel for the appellant and the respondent. The appeal itself is barred by limitation by 341 days. The above Notice of Motion is taken out for condonation of delay in seeking restoration of the Notice of Motion dismissed for want of prosecution, which 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.), we have 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. In this view of the matter, notice of Motion is dismissed with no order as to costs. 3. In view of dismissal of the notice of motion, appeal papers be consigned to record. (J.P. Devadhar, J.) (V.C. Daga, J.)