1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1946 OF 2009 WITH INCOME TAX APPEAL (L) NO.1454 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Allana Sons Ltd. ..Respondent. Mr.Suresh Kumar for appellant. Mr.Jitendra Singh i/b. Joy Legal Consulants for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. Heard learned counsel for the revenue and the learned counsel for the respondent. Revenue is seeking condonation of delay. Revenue is seeking condonation of delay of about 401 days delay in filing the appeal. Affidavit in support of notice of motion is filed. However, the prayer for condonation of delay is strongly opposed by the learned counsel for the respondent. He contends that the delay from April, 2007 to May, 2008 i.e. more than one year has not been properly explained. We concur with the submissions made by learned counsel of the respondent. No material is placed on record to satisfactorily explain the delay. No sufficient case is made out to condone the delay. Under these circumstances, we have no hesitation to dismiss the Notice of Motion. 2. Needless to mention that in view of the dismissal of the Notice of Motion, the appeal papers be consigned to record. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)