SAS 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.101 OF 2006 NOTICE OF MOTION NO.101 OF 2006 NOTICE OF MOTION NO.101 OF 2006 IN IN IN INCOME TAX APPEAL (LOD) NO.1571 OF 2005 INCOME TAX APPEAL (LOD) NO.1571 OF 2005 INCOME TAX APPEAL (LOD) NO.1571 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. Lalit Sheth ..Respondent. Mr.Ashokan for appellant. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 26TH SEPTEMBER, 2007. DATED : 26TH SEPTEMBER, 2007. DATED : 26TH SEPTEMBER, 2007. P.C. :- P.C. :- P.C. :- . The learned counsel on the last occasion had had taken time to file better affidavit. The learned counsel states that considering the record, it is not possible to file a better affidavit. 2. The order of the I.T.A.T. was received on 13/3/2004. The file was sent to the Ministry of Law immediately after 22/6/2004. There is no date when the draft appeal memo was received. The appeal was filed on 18/11/2005. There is no explanation for the delay whatsoever between 22/6/2004 to 18/11/2005. Considering the above, the cause shown would not amount to sufficient cause. Hence Motion is dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)