1 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. 1232 OF 2008 NOTICE OF MOTION NO. 1232 OF 2008 NOTICE OF MOTION NO. 1232 OF 2008 IN IN IN INCOME TAX APPEAL (L) NO. 692 OF 2008 INCOME TAX APPEAL (L) NO. 692 OF 2008 INCOME TAX APPEAL (L) NO. 692 OF 2008 The Commissioner of Gift Tax-12. .. Appellant. vs. Late Shri D.L. Shah C/o. D.L. Shah Trust. .. Respondents. Mr. A.S. Rao with P.S. Sahadevan for Appellant. Mr. S.J. Mehta for Respondents. CORAM: DR. S. RADHAKRISHNAN & CORAM: DR. S. RADHAKRISHNAN & CORAM: DR. S. RADHAKRISHNAN & SANTOSH BORA, JJ. SANTOSH BORA, JJ. SANTOSH BORA, JJ. DATE: 17TH APRIL, 2008. DATE: 17TH APRIL, 2008. DATE: 17TH APRIL, 2008. P.C. . Heard the learned counsel for the parties. By this Notice of Motion, the Appellant is seeking condonation of 438 days delay caused in filing the Appeal. 2. Perused the affidavit-in-support of the Notice of Motion. It appears that though the last date for filing the Appeal was 22.12.2006 and the Commissioner 2 of Income Tax had granted approval for filing an Appeal on 12.12.2006 the Appeal came to be filed belatedly on 5.3.2008 i.e. after lapse of 15 months. 3. We are not satisfied with the reasons given for delay that of getting the draft memo of Appeal prepared and non-availability of Court fee stamps. No sufficient cause is made out for condonation of delay. Hence, Notice of Motion stands dismissed. 4. In view of dismissal of the notice of motion, the appeal also stands dismissed. (DR. S. RADHAKRISHNAN, J.) (DR. S. RADHAKRISHNAN, J.) (DR. S. RADHAKRISHNAN, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.) (SANTOSH BORA, J.)