SAS 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.2705 OF 2004 NOTICE OF MOTION NO.2705 OF 2004 NOTICE OF MOTION NO.2705 OF 2004 IN IN IN INCOME TAX APPEAL (LOD) NO.1123 OF 2004 INCOME TAX APPEAL (LOD) NO.1123 OF 2004 INCOME TAX APPEAL (LOD) NO.1123 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s.Maharashtra Hybrid Seeds Co. Ltd. ..Respondent. Mr.Ashok Kotangale i/b. Pankaj Kapoor for appellant. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH JULY, 2007. DATED : 24TH JULY, 2007. DATED : 24TH JULY, 2007. P.C. :- P.C. :- P.C. :- The delay is of 499 days. From the affidavit in support of the Motion, it is see that the file was sent to the Ministry of Law on 2/5/2003 and it was received only around 1/3/2004 and the appeal is filed on 15/9/2004. The last date of filing the appeal was 5/5/2003. There is absolutely no reason explaining the delay between 2/5/2003 to 29/2/2004 as also between 1/3/2004 and 14/9/2004. The reasons given are insufficient man power and heavy pressure of work, in our opinion would not amount to sufficient cause. Hence motion is dismissed. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)