1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3774 OF 2005 IN INCOME TAX APPEAL(L)NO.1662 OF 2005 The Commissioner of Income Tax-12, ..Appellant Mumbai V/s. Dilip S. Dahanukar ..Respondent Mumbai Mr.P.S.Sahadevan, Advocate, for Appellant Mr.S.J.Mehta, Advocate, for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 4TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 771 days in filing of the main appeal. On perusal of the affidavit in support we find that the Judicial folder was sent to the Law Ministry for drafting an appeal memo on 14th October, 2003 and the draft appeal memo was collected on 21st October, 2005. A period of two years for drafting an appeal memo cannot be said to be reasonable cause. In our view, therefore, the cause shown 2 does not amount to sufficient cause and hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)