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.3345 OF 2008 IN INCOME TAX APPEAL LODING NO.2201 OF 2008 The Commissioner of Income Tax-8. ..Appellant. Vs. M/s. KEC infrastructure Ltd. ..Respondent. Mr,. Suresh Kumar for the Appellant. Mr. Nilesh Shah with Mr. L.V. Boomer i/by S. Satpute & Co. for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 7th January, 2009. PC : 1. This is a notice of motion for condonation of 1416 days delay in filing the main appeal. On perusing the affidavit in support, it is seen that after obtaining the approval, the case papers were sent to the standing counsel for drafting the appeal memo on 26.4.2007. The draft appeal memo was received in the third week of June, 2008. The period of about one year and two months for drafting the appeal memo cannot be said to be reasonable. It is also seen that the office received a copy of the order dated 3.3.2004 passed by ITAT on 21.4.2004. The approval for filing the appeal was however, given on 25.4. 2007. The period of about 3 years for grant of approval also cannot be said to be reasonable. In our view, therefore, the cause shown does not amount to sufficient cause and hence, notice of motion stands dismissed. Consequently appeal dismissed. Refund of court fee as per rules. (R.S. MOHITE, J.) (F.I. REBELLO, J.)