bgp bgp bgp 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 NOTICE NOTICE OF MOTION NO.2099 OF 2008 OF MOTION NO.2099 OF 2008 OF MOTION NO.2099 OF 2008 IN IN IN INCOME INCOME INCOME TAX APPEAL (L)NO.1544 OF 2008 TAX APPEAL (L)NO.1544 OF 2008 TAX APPEAL (L)NO.1544 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. M/s.Armour Chemicals Ltd. ..Respondent Mr.Suresh Kumar for the Appellant. None for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 : 11TH DECEMBER, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellant. By this Notice of Motion, the Appellant is seeking the condonation of 452 days’ delay in filing the above Appeal. In the above, the Appellant is challenging the order dated 3rd October, 2006 passed by the Income Tax Appellate Tribunal. The Chief Commissioner of Income Tax had granted approval for filing an Appeal on 15th February, 2007. However, the present Appeal has been lodged only on 22nd May, 2008 i.e. after a lapse of almost 15 months. The reasons given for causing such a gross delay are that the Appellant has been diligently following the matter for filing the Appeal on the due date itself, however for the reasons beyond the control of the Appellant which includes the administrative difficulties, the Appeal could not be filed in time. :2: 2. We are not at all satisfied with the reasons given for causing such a delay and we are not inclined to entertain the present Notice of Motion. Hence, the Notice of Motion stands dismissed. 3. In view of the dismissal of the Notice of Motion, the above Appeal also stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)