1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2072 OF 2009 WITH NOTICE OF MOTION NO.3356 OF 2009 The Commissioner of Income Tax Mumbai ..Appellant. V/s. Hemendra M.Kothari ..Respondent. Mr. Suresh Kumar i/b. P.S. Sahadevan the appellant. None for respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 12TH OCTOBER, 2009 P.C. : 1. The appeal is barred by limitation. There is a delay of 93 days in filing the appeal. Notice of Motion is taken out seeking condonation of delay. No sufficient cause is shown. 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, the appeal is dismissed being barred by limitation with no order as to costs. 3. In view of dismissal of the appeal, Notice of Motion does not survive and hence the same is dismissed as such with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)