1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3025 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Reliance Enterprises ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. There is a delay of 71 days in filing the appeal. No Notice of Motion has been taken out. At least no statement to that effect is being made. Under these circumstances, the appeal is liable to be dismissed being barred by limitation for want of Notice of Motion for condoning the delay. 2. It appears from the memo of appeal that there is a prayer for condoning the delay. No separate affidavit explaining the reasons for delay in filing the appeal is filed. Under these circumstances, we have no option but to dismiss the appeal holding it to be barred by limitation. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)