: 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.1435 OF 2008 OF MOTION NO.1435 OF 2008 OF MOTION NO.1435 OF 2008 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL (L.) NO.907 OF 2008 TAX APPEAL (L.) NO.907 OF 2008 TAX APPEAL (L.) NO.907 OF 2008 The Commissioner of Income Tax . City VII, Mumbai ...Appellant V/s. Navneet Publications India Ltd. ...Respondent Mr.A.D. Kango, Advocate, for the Appellant. Mr.A.K. Jasani alongwith Mr.A.R. Singh, Advocates, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 9TH JUNE, 2008. : 9TH JUNE, 2008. : 9TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and for the Respondent. 2. By this Notice of Motion, the appellant is seeking condonation of delay of 416 days in filing the Appeal. Perused the affidavit-in-support of the Notice of Motion. The above Appeal is against the ITAT’s order dated 20th September, 2006. The Chief Commission of Income Tax had granted approval for filing an Appeal on 1st February, 2007, however the Appeal came to be lodged only on 24th March, 2008. It appears that the : 2 : time was consumed from 3rd February, 2007 till 7th March, 2008 to get the Memo of Appeal drafted. 3. We are not satisfied with the reasons given for delay in filing of the Appeal. The reasons given for delay that of getting the Appeal Memo prepared and the other reasons beyond the control of the Appellant’s office including the administrative difficulties etc. does 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 dismissal of the Notice of Motion, the Income Tax Appeal (L.) No.907 of 2008 also stands dismissed. [A.V. [A.V. [A.V. NIRGUDE, J.] NIRGUDE, J.] NIRGUDE, J.] [DR. [DR. [DR. S. RADHAKRISHNAN, J.] S. RADHAKRISHNAN, J.] S. RADHAKRISHNAN, J.]