1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4419 OF 2006 IN INCOME TAX APPEAL(L)NO.2601 OF 2006 The Commissioner of Income-tax-3 ..Appellant Mumbai V/s. M/s.Sonnet Trade & Investment Pvt.Ltd...Respondent Mumbai Mr.P.S.Sahadevan, Advocate, for Appellant Mr.J.D.Mistry with Mr.Raj Darak, 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 352 days in filing of the main appeal. On perusal of the affidavit in support we find that the file was sent to the Panel Counsel for drafting on 22nd December, 2005 and the draft was received on 21st November, 2006. A period of about one year and 11 months for merely drafting an appeal memo cannot 2 be said to be reasonable. Hence, 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.)