SAS 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.1985 OF 2006 NOTICE OF MOTION NO.1985 OF 2006 NOTICE OF MOTION NO.1985 OF 2006 IN IN IN INCOME TAX APPEAL (LOD) NO.871 OF 2006 INCOME TAX APPEAL (LOD) NO.871 OF 2006 INCOME TAX APPEAL (LOD) NO.871 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. Bharat Shah ..Respondent. Mr.B.M.Chatterji with P.P.Bhosale appellant. Mr.S.J.Mehta for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 16TH OCTOBER, 2007. DATED : 16TH OCTOBER, 2007. DATED : 16TH OCTOBER, 2007. P.C. :- P.C. :- P.C. :- There is a delay of 360 days in preferring the appeal. There is affidavit of Mr.D.S.Deshpande in support. The I.T.A.T. order was received on 18/1/2005. The Chief CIT’s approval was received on 19/4/2005 and the file was sent to the Ministry of Law on 3/5/2005. The draft appeal memo was received on 18/11/2005. The stamp paper was received on 17/1/2006 and the appeal was filed on 12/5/2006. Apart the bare averments that due to heavy workload the appeal could not be filed, there is no explanation whatsoever for the delay between 17/1/2006 to 12/5/2006 In our opinion, the cause shown would not amount to sufficient cause. Hence Motion is dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.)