((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1857 OF 2006 IN INCOME TAX APPEAL (L) NO. 810 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Neptune Wires Pvt. Ltd. ... Respondent Mr.P.S. Sahadevan for the Appellant. Mr. Deepak with Mr. V.S. Hadade for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 795 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the file was sent to the Law Ministry for drafting the appeal memo on 23.2.2004 and thereafter the draft appeal was received on 17.2.2006. In our view, the aforesaid period of two years for drafting appeal memo cannot be said to be reasonable. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)