MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2539 of 2005 IN INCOME TAX APPEAL LODGING NO.1041 OF 2005 The Commissioner of Income-tax Mumbai ..Appellant Vs. R.R. Kamani .....Respondent Mr. P.S.Sahadevan,for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATED: 4TH SEPTEMEBR, 2007 DATED: 4TH SEPTEMEBR, 2007 DATED: 4TH SEPTEMEBR, 2007 P.C. . There is a delay of 311 days in preferring the Appeal. There is an affidavit in support of Shri T.N. Ravindran, I.T.O. The order of ITAT was received in the office of the Commissioner of Income Tax on 15th July,2004. The CIT Judicial granted approval to file appeal on 12th October 2004. The file was sent to the Ministry of Law on 10th April, 2005. There is no explanation as to what happened between 12th October, 2004 and 10th April, 2005. The Appeal was filed only on 26th August, 2005 as during this period the file was pending with the Ministry of law. Considering the non-explanation of delay between 12th October, 2004 and 10th February, 2004 in our opinion the cause shown would not amount to sufficient cause. Hence Motion dismissed. (J.P. DEVADHAR, J.) (F.I. REBELLO, J.)