(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2238 OF 2007 IN INCOME TAX APPEAL LODGING NO.1140 OF 2007 The Commissioner of Income Tax..Appellant Vs. M/s.Efficient Builders ..Respondents Mr.B.M. Chatterjee withMs. P.P.Bhosale i/b. P.S. Sahadevan, for the Appellant. Mr. Deepak Tavalshawala with Ms. Madhavi Tavanandi, for the Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & A.A.SAYED A.A.SAYED A.A.SAYED,JJ. DATED: 23RD JULY,2007 DATED: 23RD JULY,2007 DATED: 23RD JULY,2007 P.C.: P.C.: P.C.: . Heard learned Counsel for the parties. There is a delay of 242 days in preferring the Appeal. Shri C. James George has filed an affidavit in support of the Motion setting out the cause for the delay. 2. On behalf of the Respondents learned Counsel contends that the cause shown in the affidavit would not amount to sufficient cause as the explanation given for the delay are general. 3. As now observed and held by the Supreme Court what has to be considered is justice of the matter. It is not that day-to-day delay should be (-2-) explained. In our opinion what is set out in para.2 of the affidavit though there is no explanation of day-to-day delay, it would amount to sufficient cause. Hence, Motion made absoulte in terms of prayer clauswe (a). Office to register the Appeal. (A.A. SAYED, J.) (A.A. SAYED, J.) (A.A. SAYED, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)