1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE NOTICE NOTICE OF MOTION NO.3476 OF 2007 OF MOTION NO.3476 OF 2007 OF MOTION NO.3476 OF 2007 IN IN IN INCOME INCOME INCOME TAX APPEAL (LODG) NO.2023 OF 2007 TAX APPEAL (LODG) NO.2023 OF 2007 TAX APPEAL (LODG) NO.2023 OF 2007 The Commissioner of Income Tax ... Appellant Vs. Mr. A.R. Gupta ... Respondent Mr. P.P. Kakade with Mr. P.S. Sahadevan for Appellant. None for Respondent. CORAM CORAM CORAM : DR.S. RADHAKRISHNAN & : DR.S. RADHAKRISHNAN & : DR.S. RADHAKRISHNAN & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 9TH APRIL, 2008 : 9TH APRIL, 2008 : 9TH APRIL, 2008 P.C. P.C. P.C. :- :- :- 1) Heard learned counsel for the appellant. The Motion is filed for condonation of 318 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The impugned order is dated 27-04-2006. The Chief Commissioner of Income Tax granted approval on 19-10-2006 for filing the appeal. However, the appeal was filed on 05-09-2007. The reasons given for the delay in filing the appeal 2 is due to admnistrative exigencies and the procedural formalities. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. 2) Notice of Motion is disposed of accordingly with no order as to costs. ( DR.S. RADHAKRISHNAN, J.) DR.S. RADHAKRISHNAN, J.) DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.) J.P. DEVADHAR, J.) J.P. DEVADHAR, J.)