((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 2938 OF 2006 IN INCOME TAX APPEAL (L) NO.1421 OF 2006 The Commissioner of Income Tax ... Appellant Versus Sawan Kumar Tak ... Respondent Mr. A.D. Kango for hte 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 455 days in filing the main tax appeal. 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 04.05.2005 and was returned back after about one year i.e. on 13.12.2005 without a draft appeal. Thereafter the appeal memo wasdrafted after further delay of four months i.e. on 10.4.2006. In our view, the aforesaid period has not been properly explained. 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.)