1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 620 OF 2007 Piyush B. Virani. ...... ..... Appellant. Versus The Dy. Commissioner of Income Tax Special Range 49. ..... ..... Respondent. Mr. Sameer Dalal for the Appellant. Mr. P. S. Sahadevan for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 24TH SEPTEMBER, 2008. P.C.: In this appeal the question framed is “Whether the Tribunal was right in not condoning the delay of 825 days”. We do not see that this is a substantial question of law. Even then we have perused the record. Admittedly there is a delay of 825 days and the delay is sought to be explained on extraneous ground that earlier the appellant was under misbelief and later on the lawyer had advised to file appeal. 2. Appeal is, accordingly, rejected. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)