1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY B ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1600 of 2008 In INCOME TAX APPEAL NO. of 2008 The Commissioner of Income Tax (Central)-II, Mumbai ... Appellant V/s M/s Walchand Hindustan Ltd. ..Respondents Mr. B.M.Chatterji with Mr.P.S.Sahaderan for Appellant Mr.B.A.D’Lima for the Respondent CORAM: DR.S.RADHAKRISHNAN AND A.P.BHANGALE,JJ DATED: JUNE 2, 2008 P.C.:- 1. Heard the learned Advocates for the Appellant and Respondent. 2. By the present Notice of Motion the appellant is seeking condonation of delay of 222 days caused in filing the appeal. The tax effect in the above appeal is valued at Rs.3.03 lacs. The learned Advocate for the appellant states that as it is a recurring issue, he is not withdrawing the Appeal. Almost 16 months were taken for drafting the memo of appeal. 3. We perused the affidavit in support of the Notice 2 of Motion. Only reason given for condonation of delay is that no prejudice will be caused to the Respondent if the appeal is restored to the file and decided on its merit by this Court. However, the above reason given is absolutely unsustainable as the Appeal has not been dismissed earlier. There is no sufficient cause shown for condoning the aforesaid delay. Hence Notice of Motion stand dismissed. 4. In view of the dismissal of the Notice of Motion, appeal stands dismissed. (DR.S.RADHAKRISHNAN,J) (A.P.BHANGALE,J.)