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 OF MOTION NO.4016 OF 2008 IN INCOME TAX APPEAL (L) NO.3755 OF 2008 The Central Railway Employees, Co-op. Credit Society Ltd., 65-A, N.M. Joshi Marg, Near Byculla Railway Station, Byculla, Mumbai - 400 010 ..Appellant V/s. The Income Tax Officer, Ward-17 (3), (4), Aaykar Bhavan, M.K. Road, Mumbai - 400 020. ..Respondent Mr. Sameer G. Dalal for Appellant Mr. D.K. Kanwal for Respondent CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ MOHITE, JJ MOHITE, JJ DATED DATED DATED : 7TH JANUARY, 2009 : 7TH JANUARY, 2009 : 7TH JANUARY, 2009. P.C. : 1. An appeal was preferred by the appellant before the Tribunal. It was filed beyond the prescribed period of limitation by over 1420 days. That the Tribunal did not find the cause shown to be substantial cause and dismissed the appeal on 11.10.2007. 2. The appellant thereafter filed Miscellaneous Application on 29.3.2008 before the Tribunal, which was dismissed on 20.06.2008. The appeal is filed before this Court on 12.11.2008. 3. The tax incidence is also of Rs.9,847/-. 4. In our opinion, we cannnot find fault with the order of the Tribunal in not applying any discretion in favour of the appellant. Apart from the delay in preferring this appeal, the same has not been sufficiently explained. 5. As per settled law, the appeal is dismissed on the ground of delay, the doctrine of res-judicata would not be applied and the issue can be reiterated in an appropriate proceedings. Considering the above, motion alongwith appeal dismissed. ( R.S. MOHITE,J.) R.S. MOHITE,J.) R.S. MOHITE,J.) ( F.I. REBELLO,J) F.I. REBELLO,J) F.I. REBELLO,J)