1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1778 OF 2007 IN INCOME TAX APPEAL (L) NO.835 OF 2007 The Commissioner of Income-tax, ..Appellant Mumbai V/s. Bharat S. Shah ..Respondent Mr.P.S.Sahadevan, advocate, for appellant CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 21ST JANUARY, 2008 P.C. . The delay in this matter is less than 120 days. In our opinion, considering the practical difficulties which the department has sought to bring on record and the fact that they are prosecuting the appeal, in our opinion, this would be a fit case to condone the delay. We make it clear that we have condoned the delay considering that these are the matters of the year 2007. We make it clear that such delays in new matters filed in the year 2008 onwards will have to be properly 2 explained. The respondents can be compensated in terms of cost. In the light of the above, delay condoned subject to the Appellant's paying to the respondents cost quantified at Rs.2500/-. 2. It will be open to the State to recover the costs from the Officers concerned, if negligence is found on their part. Notice of Motion disposed of accordingly. Office to register the appeal. (R.S.MOHITE, J.) (F.I.REBELLO)