IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1487 OF 2009 IN INCOME TAX APPEAL (L) NO.493 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Andhra Valley Power Supply Co.Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. Mr.Ajit Shah for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 22ND JULY, 2009 P.C. 1. The delay in filing the above appeal is of 703 days. No sufficient cause is shown to condone the delay. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 2. In this view of the matter, the appeal is dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)