1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2889 OF 2005 IN INCOME TAX APPEAL(L)NO.1200 OF 2005 The Commissioner of Income Tax 4, ..Appellant Mumbai V/s. M/s.Madhumilan Industries Ltd. ..Respondent Mumbai Ms.P.P.Bhosale with Mr.B.M.Chatterji & Mr.P.S.Sahadevan, Advocate, for Appellant Madhavi Tavanandi, Advocate, for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 5TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 384 days in filing of the main appeal. Perusal of the affidavit in support indicates that the file was sent to the Ministry of Law for drafting an appeal memo on 25th May, 2004 and the draft memo of appeal was received on 21st February, 2005. The appeal was thereafter filed on 28th September, 2005. A period of more than seven months for drafting an appeal memo cannot be said 2 to be reasonable. Similarly, there is no explanation for the delay caused during 21st February, 2005 and 28th September, 2005. In our view, therefore, the cause shown does not amount to sufficient cause and hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)