1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4314 OF 2006 IN INCOME TAX APPEAL (L) NO.1379 OF 2006 IN INCOME TAX APPEAL NO. OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Videocon International Ltd. .. Respondents Mr.Vimal Gupta for the appellant Ms.Neeta Rajda i/b DSR Associates for the respondents CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & CORAM : DR.S.RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATED : 22ND APRIL, 2008 DATED : 22ND APRIL, 2008 DATED : 22ND APRIL, 2008 P.C.: 1. Heard the learned counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 255 days’ delay caused in filing the Appeal. However, the learned counsel for the respondent states that the delay is over 400 days. 2. Perused the affidavit-in-support of the 2 Notice of Motion. It appears that though the last date for filing the Appeal was 15.11.05 and the Commissioner of Income Tax had granted approval for filing an Appeal on 16.09.05 the Appeal came to be filed belatedly on 21.12.06 i.e. after a lapse of almost 1 year and 3 months. 3. We are not satisfied with the reasons given for condonation of delay. The reasons given for delay is that of getting the memo of appeal drafted and court fee stamps were not readily available do not appear to be justifiable. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 4. In view of the dismissal of the Notice of Motion, Income Tax Appeal (L) No.1379 of 2006 also stands dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)