/ 1/ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.65 OF 2006 IN WEALTH TAX APPEAL LODGING NO.29 OF 2006 The Commissioner of Wealth-tax-10, Mumbai ...Appellant V/s. M/s.Premier Limited ...Respondent Mr.R. Ashokan for Appellant. None for Respondent. CORAM : DR.S. RADHAKRISHNAN & A.V. NIRGUDE, JJ. DATED : 29th APRIL, 2008. P.C.:- 1. Heard learned counsel for the appellant. By this Notice of Motion, appellant is seeking condonation of 368 days delay in filing appeal against order dated 2nd August, 2004 passed by I.T.A.T. Perused the affidavit filed in support of Notice of Motion. The Chief Commissioner of Income Tax granted approval on 9th December, 2004. However, the appeal was lodged in January, 2006. There is lapse of 13 months. The reasons given for the delay in filing the appeal is that draft memo could not be drafted in time and / 2/ appellant was diligently following the above matter and also because of administrative difficulty, delay occurred. We are not at all satisfied with the above reasons. No case is made out for condoning the delay. Notice of motion is dismissed with no order as to costs. In view of disposal of Notice of Motion, the appeal also stands dismissed. (DR.S. RADHAKRISHNAN, J.) (A.V. NIRGUDE, J.)