The court dismissed a notice of motion seeking to condone a 225-day delay in filing an income tax appeal due to the appellant's failure to provide an explanation after repeatedly being granted extension.
Notice of motion dismissing the application for condonation of delay in filing the appeal, with no order as to costs.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OFMOTION NO. 3338 OF 2003
IN
INCOME TAXAPPEAL (LDG.) NO. 1051 OF 2003
The Commissioner of Income-tax,
City-6, Mumbai. ... Appellant.
V/s.
M/s. B.A.S.F. India Ltd. ... Respondent.
Mr A. D.Kango for the appellant.
Mr A. K. Jasani i/b T. Pooran & Co. for the
respondent.
CORAM : DR.S.RADHAKRISHNAN
and V.C.DAGA, JJ.
DATED : 23rd April 2007.
P.C. :
----
1. Heard the learned counsel for the parties.
2. Perused the notice of motion taken out for
condoning 225 days delay in filing the above appeal.
Affidavit in support of the notice of motion was filed
on 13.11.2003. The better affidavit dated 13.3.2004
is also filed in this case.
3. It is mentioned in the affidavit that the memo
of the appeal was ready and received on 25.3.2003,
however, the appeal was filed on 4.11.2003 and the
last date for filing the appeal was 24.3.2003 In view
thereof, the learned counsel for the appellant had
sought two week’s time for filing proper affidavit
explaining the above delay. Thereafter, again on
16.4.2007 further one week’s time was granted. Even
today, there is no explanation forthcoming with regard
to the aforesaid delay of six months. Under these
circumstances, we are not inclined to exercise our
discretion to condone delay. Therefore, the notice of
motion stands dismissed with no order as to costs.
(V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)
1 issue framed by the court
Whether the delay of 225 days in filing the appeal should be condoned.
The Commissioner of Income-tax, City-6, Mumbai
M/s. B.A.S.F. India Ltd.
D.Radhakrishnan
V.C.Daga
As recorded by the court registry
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