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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2893 OF 2006 NOTICE OF MOTION NO.2893 OF 2006 NOTICE OF MOTION NO.2893 OF 2006 IN IN IN INCOME TAX APPEAL (LODG) NO.752 OF 2005 INCOME TAX APPEAL (LODG) NO.752 OF 2005 INCOME TAX APPEAL (LODG) NO.752 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. M/s.Delta Air Lines Inc. ..Respondent. Mr.P.S.Sahadevan for appellant. Mr.Jitendra Jain i/b. DSK Legal for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 1ST APRIL, 2008. DATED : 1ST APRIL, 2008. DATED : 1ST APRIL, 2008. P.C. :- P.C. :- P.C. :- Heard learned counsel for the appellant and learned counsel for the respondent. This Notice of Motion is filed by the appellant seeking condonation of 371 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. On perusal of paragraph 3 of the said affidavit, we find that the last date for filing the appeal was 9/6/2004. However, the file was sent to Ministry of Law on 12/7/2004 and the file was returned back after almost a year i.e. on 8th June, 2005. The above appeal is filed on 14/6/2005. There is absolutely no explanation as to why it took almost a year for the file to come from the Ministry of Law with the draft appeal memo. There is no sufficient cause shown for condonation of delay. Notice of Motion is dismissed with no order as to costs. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)