IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.247 OF 2007 IN INCOME TAX APPEAL LODG. NO.2296 OF 2006 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Nichimen Corporation. ..Respondent. Mr.A.D.Kango and Mr.P.S.Sahadevan for the Appellant. Mr.A.K.Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 12TH FEBRUARY,2008. PC : 1. This is a notice of motion for condonation of 553 days delay in filing the appeal. On perusal of the affidavit in support indicates that CIT (Judicial) granted approval on 28.4.2005. The matter was sent for drafting the Appeal and Notice of motion on 6.5.2005 and 9.6.2006. The appeal was filed on 9.10.2006. In our view, the delay for more than one year and five months for drafting the appeal memo cannot be said to be reasonable. The cause shown does not amount to sufficient cause and hence, notice of motion stands dismissed. INCOME TAX APPEAL LODG. NO.2296 OF 2006 2. As the motion for condonation of delay is dismissed, appeal is also dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)