1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2840 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Introll India Ltd. ..Respondent. Mr.Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. Heard learned counsel for the revenue. There is a delay of almost years in filing the appeal. No Notice of Motion is taken out seeking condonation of delay through there is also no prayer clause seeking condonation in filing the appeal.. Learned counsel is also unable to state as to whether any Notice of Motion is taken out. Under this circumstances, appeal is liable to be dismissed being barred by limitation. 2. Apart from the above, the issue sought to be raised in this appeal is covered by the judgment of this Court in the case Alfa Laval(I) Ltd. V/s. DCIT reported in 266 ITR 418. The same judgment has been relied upon by the Tribunal. Learned counsel for the revenue is also not in a 2 position to distinguish the said judgment. In the above view of the matter, prima facie there is no merit in the appeal, apart from the fact that the appeal is delayed. In this view of the matter, the appeal is dismissed being barred by limitation, with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)