1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4400 OF 2006 IN INCOME TAX APPEAL(L)NO.2399 OF 2006 The Commissioner of Income-Tax-3 ..Appellant Mumbai V/s. Uttkarsh Textiles Trading Ltd. ..Respondent 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 : 29TH JANUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 2438 days in filing of the main appeal. On perusal of the Notice of Motion we find that the order under challenge was passed on 13th July, 1998. After obtaining the approval of CCIT-III the file was sent for drafting appeal memo to the Ministry of Law and Justice on 9th March, 2000. The appeal memo was not drafted on 19th December, 2005 was received on 10th November, 2006 nor a period of six 2 years cannot be said to be reasonable. The cause shown is not sufficient cause and consequently, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)