((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1495 OF 2006 IN INCOME TAX APPEAL (L) NO. 790 OF 2006 The Director of Income Tax ... Appellant Versus Mr. Michael Nicholas ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED: OCTOBER 09, 2007 DATED: OCTOBER 09, 2007 DATED: OCTOBER 09, 2007 P.C. P.C. P.C. . There is delay of 224 days in preferring the appeal. There is affidavit in support of the motion. The order of ITAT was received on 20.5.2005. The file was sent to Law Ministry on 15.9.2005. The draft appeal memo was received on 21.04.2006. There is no explanation for the delay between 15.9.2005 and 21.4.2006 except to say that the file was resubmitted to the Ministry of Law on 22.2.2005. The cause shown would not amount to sufficient cause. Hence, motion dismissed. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)