((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4079 OF 2006 IN INCOME TAX APPEAL (L) NO. 2410 OF 2006 The Commissioner of Income Tax ... Appellant Vs. M/s. Tractor Engineers Ltd. .. Respondent Mr.P.S. Sahadevan for the Appellant. 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: JANUARY 15, 2008 DATED: JANUARY 15, 2008 DATED: JANUARY 15, 2008 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 1359 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the recommendation for filing of appeal was made by C.C.I.T. (II) on 17.2.2003. The draft appeal memo was receivd from Advocate on 20.10.2006. In our view the period from 17.2.2003 and 20.10.2006 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.)