( 1 ) 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.1403 OF 200 NOTICE OF MOTION NO.1403 OF 200 NOTICE OF MOTION NO.1403 OF 2006 IN IN IN INCOME TAX APPEAL (L) NO.706 OF 2006 INCOME TAX APPEAL (L) NO.706 OF 2006 INCOME TAX APPEAL (L) NO.706 OF 2006 The Commissioner of Income Tax-26 .. Appellant Vs. Capt.J.G.Joseph .. Respondent Ms.P.P.Bhosale with Mr.P.S.Sahadevan for the Appellant. Mr.A.K.Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 DATE : 2nd April, 2008 DATE : 2nd April, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellant-revenue and the learned Counsel for the Respondent-assessee. By this Notice of Motion, the Appellant is seeking condonation of 461 days’ delay in filing the Appeal. For the reasons stated in the affidavit-in-support of the Notice of Motion, sufficient cause is made out for condonation of delay, and there is no case of inaction, negligence or want of bonafide on the part of the Appellant. Even there is no affidavit in reply filed by the Respondent controverting the contentions in the affidavit-in-support of the Notice of Motion. Hence, the Notice of Motion is made absolute in terms of prayer clause (a). (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)