1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3928 OF 2006 IN INCOME TAX APPEAL(L)NO.2357 OF 2006 The Commissioner of Income Tax-13, ..Appellant Mumbai V/s. M/s.Jafferbhoy & Salebhoy & Co. ..Respondent Mumbai Mr.A.S.Rao, Advocate, for Appellant None for Respondent CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 4TH FEBRUARY, 2008 P.C. . This is a Notice of Motion for condoning a delay of 223 days in filing of the main appeal. Perusal of the affidavit in support indicates that the impugned order dated 21st October, 2005 and the same was received by Assessing Officer only on 19th December, 2005. However, the file was sent for drafting to the Panel Counsel on 23rd March, 2006. 2 There is no explanation for the delay caused during the period 19th December, 2005 and 23rd March, 2006. In our view, therefore, the cause shown does not amount to sufficient cause and hence, the Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)