IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2044 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.P.P.Containers Ltd. ... Respondent. Suresh Kumar i/b. Anamika Malhotra for the appellant. F.V.Irani with A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 1st October 2009. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. The first question relates to the condonation of delay in filing appeal before the Tribunal at the instance of the assessee. The Tribunal has exercised its discretion and condoned delay with which no fault can be found. 3. So far as question No.2 regarding addition on account of capitalized interest, the Tribunal has consider the said issue in para-18 of its order and recorded finding of fact that expenditure by way of interest was incurred for acquisition of assets for the existing business purposes of the assessee company as such held to allowable under section 36(1)(iii) of the Income Tax Act. No fault can be found with the view taken by the Tribunal. 4. Question No.3 also revolves around finding of fact recorded by the Tribunal based on appreciation of evidence with which no fault can be found. 5. In the above view of the matter, we see no substantial question of law involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)