((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 3920 OF 2006 IN INCOME TAX APPEAL (L) NO. 1241 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Piem Hotels Ltd. ... Respondent Mr.P.S. Sahadevan for the Appellant. Mr. P.C. Tripathi with Mr. Dinesh Vyas 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 532 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the filing of the appeal was approved by the C.C.I.T. (IV) on 11.1.2005 and teh appeal was filed on 19.7.2006. No dates have been given in respect of hte events occured in bhetween these two dates. In our view, the aforesaid period has not been properly explained. 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.)