IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1064 OF 2003 IN INCOME TAX APPEAL (L) NO. 291 OF 2003 The Commissioner of Income Tax, Mumbai XVI .. Appellant V/s M/s Paras Authorised Service Centre .. Respondent Mr.A.N. Kotangale with Mr.P.P. Kakade for the Appellant. None for the Respondent. CORAM : H.L. GOKHALE & J.P. DEVADHAR, JJ. DATE : 22ND AUGUST 2006 P.C. P.C. P.C. : 1. Heard Mr.Kotangale in support of this motion. None present for the Respondent though served. 2. Motion seeks condonation of delay of 173 days in filing the appeal. An affidavit in support has been filed giving explanation that the records were being transferred from one section to another and that caused the delay in filing the appeal. Though we are not much - 2 - impressed, we accept the explanation to avoid prejudice. Motion granted in terms of prayer (a). Delay is condoned. Appeal be listed for admission on 4th September 2006. (H.L. GOKHALE, J.) (J.P. DEVADHAR J.)