((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 255 OF 2007 IN INCOME TAX APPEAL (L) NO. 2304 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Nicheman Corporation ... Respondent Mr. A.D. Kango, A.G.P. for the Appellants. Mr. A.K. Jasani for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 P.C. P.C. P.C. . This is a notice of motion for condoning the delay of 553 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the file was sent to the panel counsel for drafting the appeal memo on 6.5.2005 and thereafter the appeal was not drafted till 9.10.2006. In our view, the delay period between 6.5.2005 and 9.10.2006 has not been properly explained. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)