((-1-)) HVN 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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 3835 OF 2006 IN I.T.A. (L) NO. 2248 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Shri Khodiyar Gems ... Respondent Mr. P.S. Sahadevan for the Appellant. Ms. Asifa Khan 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: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 DATED: DECEMBER 19, 2007 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 575 days in filing the main tax appeal. On perusal of the affidavit in support of the notice of Motion, we find that the file was sent to the Law Ministry for drafting the appeal memo on 19.04.2005 and thereafter the appeal was not drafted till 07.11.2006. In our view, the period between 19.04.2005 and 07.11.2006 has not been properly explained. In the circumstances, sufficient cause is not shown to condone the delay. Hence, Notice of Motion is dismissed. ((-2-)) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)