bgp bgp bgp 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.768 OF 2008 NOTICE OF MOTION NO.768 OF 2008 NOTICE OF MOTION NO.768 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.505 OF 2008 INCOME TAX APPEAL (L) NO.505 OF 2008 INCOME TAX APPEAL (L) NO.505 OF 2008 WITH WITH WITH NOTICE OF MOTION NO.769 OF 2008 NOTICE OF MOTION NO.769 OF 2008 NOTICE OF MOTION NO.769 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO.504 OF 2008 INCOME TAX APPEAL (L) NO.504 OF 2008 INCOME TAX APPEAL (L) NO.504 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Court Receiver, High Court, Bombay ..Respondent Mr.P.S.Sahadevan for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & SANTOSH BORA SANTOSH BORA SANTOSH BORA, JJ. JJ. JJ. DATE : 21ST APRIL, 2008 DATE : 21ST APRIL, 2008 DATE : 21ST APRIL, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellant. None appeared for the Respondent, though served. Affidavit of service is filed on record. By these Notices of Motion, the Appellant is seeking condonation of 683 days’ delay caused in filing both the above Appeals against the order dated 28/10/2005 passed by the Income Tax Appellate Tribunal. Perused the affidavits-in-support of the Notices of Motion. It appears that the Commissioner of Income Tax had granted approval for filing the Appeals on 21/03/2006 however, the Appeal came to be filed belatedly on 20/02/2008 i.e. after a lapse of almost two years. 2. The reasons given for delay that of getting the draft memo of Appeals prepared and non-availability of Court fee stamps and due to various administrative difficulties etc. does not appear to be justifiable. No sufficient cause is made out for condoning the delay. We are not satisfied with the reasons given for condonation of delay. Hence, Notices of Motion stand dismissed. 3. In view of dismissal of the Notices of Motion, both the above Income Tax Appeal (L) Nos.504 of 2008 and 505 of 2008 also stand dismissed. (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.) (SANTOSH BORA,J.) (DR.S.RADHAKRISHNAN,J.)