1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2779 OF 2005 IN INCOME TAX APPEAL(L)NO.1134 OF 2005 The Commissioner of Income Tax-3 ..Appellant Mumbai V/s. M/s.Rashi Trading Co. Pvt. Ltd. ..Respondent Mumbai 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 : 5TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 483 days in filing of the main appeal. On perusal of the affidavit in support we find that the permission to file appeal was received on 25th March, 2004 and the matter was sent to the Government Counsel for drafting thereafter. The appeal was however, filed on 16th September, 2005. 2 The delay of about two years and six months for merely drafting an appeal memo and filing the same cannot be said to be reasonable. In our view, therefore, the cause shown does not amount to sufficient cause and hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)