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.1578 OF 2009 NOTICE OF MOTION NO.1578 OF 2009 NOTICE OF MOTION NO.1578 OF 2009 WITH WITH WITH INCOME TAX APPEAL NO.252 OF 2005 INCOME TAX APPEAL NO.252 OF 2005 INCOME TAX APPEAL NO.252 OF 2005 Commissioner of Income Tax ..Appellant. V/s. M/s.Maharashta Scooter Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.Hitesh Joshi i/b. Dhruv & Co. for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH APRIL, 2009. DATED : 24TH APRIL, 2009. DATED : 24TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Mentioned. Not on board. By consent of the parties taken up for hearing. 2. Heard learned counsel for the rival parties. The revenue has taken out this Notice of Motion for restoration along with application for condonation of delay. The delay is of more than 4 years for which hardly any explanation is given. The explanation furnished can hardly be said to be sufficient cause. 3. Needless to mention that other appeals namely, Income Tax Appeal Nos.841/05, 898/06 and - = : 2 : = - 899/06 involving identical question were rejected under Rule 986 of High Court Original Side Rules by an order dated 14/2/2006 and 5/6/2007 respectively. 4. Under these circumstances, no useful purpose will be served by condoning the delay and restoring the appeal. The casual approach on the part of the department and negligence of the officers, including the earlier panel advocate is writ large, which needs to be dealt with. 5. In the result thereof, no case is made out for condoning the delay. The Notice of Motion is dismissed with no order as to costs. 6. Needles to mention that in view of the dismissal of the motion, all other papers be consigned to file. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)