IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1831 OF 2006 NOTICE OF MOTION NO.1831 OF 2006 NOTICE OF MOTION NO.1831 OF 2006 IN IN IN INCOME TAX APPEAL (LODG) NO.967 OF 2006 INCOME TAX APPEAL (LODG) NO.967 OF 2006 INCOME TAX APPEAL (LODG) NO.967 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. M/s.Aakrosh Investments & Leasing (P) Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.J.D.Mistry i/b. Raj Darak for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. DATED : 7TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 463 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The impugned order is dated 27/8/2004. It appears that almost 14 months were taken only to draft the memo of appeal. The appeal was filed on 8/6/2006. The reasons given for the delay in filing the appeal is that it was beyond the control of the appellant’s office and non availability of Court fees stamp. 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. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)