((-1-)) HVN 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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1348 OF 2006 IN INCOME TAX APPEAL (L) NO. 730 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. W.B. Finlease & Industries Pvt. Ltd. ... Respondent Mr. A.S. Rao for hte Appellant. Ms. B. Pillai for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 P.C. P.C. P.C. 1. Heard both parties. 2. This Notice of Motion has been filed for condonation of 38 days delay in filing the main appeal. On perusal of the affidavit in support of the Notice of Motion, we find that the delay has been sought to be explained. It is contended before us that in December, 2005, the processing of judicial mattes was shifted from the Law Ministry to the Income Tax Department and this has resulted in several administrative difficulties. In certain cases all the papers have not been received. The panel counsel were also involved in dealing with ((-2-)) older cases received from the Law Ministry. Taking into account all these facts, we propose to accept the cause shown for condonation of delay subject to levy of costs. Notice of Motion is therefore, allowed and the delay in filing the appeal stands condoned subject to payment of costs of Rs.2500/- which is to be paid directly to the respondents within a period of six weeks from today. It is made clear that the department will be at liberty to recover the costs from the officer responsible for causing the delay. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)