((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2469 OF 2006 IN INCOME TAX APPEAL (L) NO. 1358 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Plastochem Industries ... Respondent Mr. R.G. Bhat for the Appellant. 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: JANUARY 09, 2008 DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 P.C. P.C. P.C. . This is a notice of motion for condoning delay of 392 days in filing the main tax appeal. The office has recalculated the delay as 450 days. Be that as it may. 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 29.6.2005 and thereafter the draft appeal was received on 6.4.2006. In our view, the period of more than 1 year for drafting of appeal memo cannot be said to be reasonable. 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.)