1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2797 OF 2009 IN INCOME TAX APPEAL (L) NO.1048 OF 2009 The Commissioner of Income Tax – 3, Mumbai ..Appellant. Versus M/s.Baroda Rayon Corporation Limited ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 3rd February, 2010 P.C. : 1. The appeal was dismissed on 20th July 2009 on the ground that there was a delay and no notice of motion has been taken out for condonation. Apart from this, following the decision of the Supreme Court in the case of Chaudharana Steels (P) Limited V/s. Commissioner of Central Excise [2009 (238) ELT 705 (SC)], a Division Bench of this Court has held in CIT V/s. Grasim Industries Limited [Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 of 2008 decided on 8th July 2009] that this Court has no power to condone the delay in filing an appeal under Section 260A of the Income Tax Act, 1961. 2. In view of the fact that the appeal has already been dismissed for the aforesaid reasons, there is no merit in the notice of motion and the same shall accordingly stands dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)