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.1219 OF 2009 NOTICE OF MOTION NO.1219 OF 2009 NOTICE OF MOTION NO.1219 OF 2009 WITH WITH WITH INCOME TAX APPEAL (LOD) NO.1662 OF 2008 INCOME TAX APPEAL (LOD) NO.1662 OF 2008 INCOME TAX APPEAL (LOD) NO.1662 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Virgo Impex P. Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2009. DATED : 21ST APRIL, 2009. DATED : 21ST APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. The Revenue has filed this appeal which is delayed by 90 days. Though the Notice of Motion has not been served on the respondent, learned counsel appearing for the revenue submits that the issue raise in this appeal is covered by the Judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Commissioner of Income Tax V/s. Walfort Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. Share and Stock Brokers P.Ltd. Share and Stock Brokers P.Ltd. reported in [2009] 310 [2009] 310 [2009] 310 I.T.R. 421 I.T.R. 421 I.T.R. 421. In this view of this view of the matter without issuing notice to the respondent, we condone the delay in filing the appeal. Notice of Motion made absolute in terms of prayer clause (a). - = : 2 : = - 2. However, we make it clear that in the event the respondent / assessee is aggrieved by this order, it would be open to the respondent / assessee to apply for the review of the order condoning the delay. 3. Since the issue sought to be raised in this appeal is covered, the appeal is dismissed in limini for the reasons stated in the case of Commissioner of Commissioner of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. reported in [2009] 310 I.T.R. 421 [2009] 310 I.T.R. 421 [2009] 310 I.T.R. 421. 4. Both the Notice of Motion and the appeal are disposed of accordingly with no order as to costs. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)