1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.5 OF 2006 IN INCOME TAX APPEAL(L)NO.1781 OF 2005 The Commissioner of Income Tax-2, ..Appellant Mumbai V/s. M/s.Bharati Shipyard Ltd. ..Respondent Mumbai Mr.P.S.Sahadevan, Advocate, for Appellant None for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 4TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 226 days in filing of the main appeal. On perusal of the affidavit in support we find that the file was sent to the Ministry of Law on 13th April, 2005 for drafting an appeal memo and the draft was received on or around 7th October, 2005. Thereafter, the appeal was filed on 22nd December, 2005. In our view, the delay during the period between 13th April, 2005 and 7th October, 2005 as 2 well as 7th October, 2005 and 22nd December,2005 has not been properly explained. Thus, according to us, 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.)