HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 116 OF 2007 IN INCOME TAX APPEAL (L) NO. 2323 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Indian Plywood Mfg. Co. Ltd.... Respondent Mr.P.S. Sahadevan for the Appellant. Mr. Atul K. Jasani for Respondent. CORAM: CORAM: CORAM: F.I. F.I. F.I. REBELLO REBELLO REBELLO & R.S. R.S. R.S. MOHITE, JJ. MOHITE, JJ. MOHITE, JJ. DATED: DATED: DATED: JANUARY 15, 2008 JANUARY 15, 2008 JANUARY 15, 2008 P.C. P.C. P.C. . Various other appeals on the similar ground had come up before us, one such being Notice of Motion No. 108 of 2007 in I.T.A. No. 2316 of 2006. We find that the file was sent to the panel counsel for drafting hte appeal memo on 7.1.2006 and gthereafter the appeal was not drafted till 10.11.2006. In our view the delay period between 7.1.2006 and 10.11.2006 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. (R.S. (R.S. MOHITE, J.) MOHITE, J.) MOHITE, J.) (F.I.REBELLO, (F.I.REBELLO, (F.I.REBELLO, J.) J.) J.)