1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.26 OF 2006 IN INCOME TAX APPEAL(L)NO.1832 OF 2005 The Commissioner of Income Tax-TDS ..Appellant Mumbai V/s. M/s.Blue Star Ltd. ..Respondent Mr.A.D.Kango with Mr.P.S.Sahadevan, Advocate, for Appellant 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 580 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, Mumbai for drafting an appeal memo on 31st May, 2004 and the draft was received on 18th November, 2005. A period of one year and five months for drafting an appeal memo cannot be said to be reasonable. The cause shown does not amount to sufficient cause and hence, the Notice of Motion stands dismissed. 2 (R.S.MOHITE, J.) (F.I.REBELLO, J.)