Bombay High Court
G N HEARINGS INDIA PVT LTD FORMERLY KNOWN AS G N RESOUND INDIA PVT LTDversusINCOME TAX OFFICER 10 3 4
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court held that the appeal should be restored in the interest of justice despite the earlier dismissal.
Summary
GN Hearing India Pvt. Ltd. filed an interim application seeking restoration of its appeal that had been dismissed on 30 August 2019 for failure to remove office objections. The Court examined the applicant's memorandum and found that the delay in filing the restoration application was satisfactorily explained. It held that in the interest of justice the appeal should be reinstated. Consequently, the dismissal order was set aside and the appeal restored, with a directive to remove any office objections within three weeks or face dismissal again. The appeal was scheduled for hearing on 9 October 2026.
Issues considered
- Whether an appeal dismissed for non‑removal of office objections can be restored on an interim application.
Subjects
- restoration of appeal
- office objections
- interim application
- income tax
- high court
Judgment
Digitally
signed by
PRAJAKTA
PRAJAKTA SAGAR
SAGAR VARTAK 301-IA 1077-25 IN NMA 570-19.DOC
VARTAK Date:
2026.09.02
17:00:07
+0530
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 1077 OF 2025
IN
NOTICE OF MOTION NO. 570 OF 2019
GN Hearing India Pvt. Ltd. ...Applicant
In the matter between
GN Hearing India Pvt. Ltd. ...Applicant
Versus
The Income Tax Officer-10(3)(4) ...Respondent
_________
Ms. Dinkle Hariya i/b. Ms. Nikita Badheka for Applicant.
Mr. Akhileshwar Sharma for Respondent.
__________
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 28 AUGUST 2026
P.C.
1. By this interim application, the applicant has prayed for restoration of the
aforesaid appeal which came to be dismissed for non-removal of the office
objections by an order dated 30 August 2019.
2. Having perused the averments made in the memo of the application, we
are of the opinion that, it is in the interest of justice, that the appeal is restored to
the file of this Court. The delay in filing the appeal is also sufficiently explained.
Accordingly, the application is allowed by granting restoration of the appeal to the
file of this Court and by setting aside the dismissal order dated 30 August 2019.
3. Let the office objections, if any, be removed within a period of three weeks
from today, failing which the appeal shall stand dismissed without further
reference to the Court.
4. List the appeal for hearing on 09 October 2026.
(DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.)
Page 1 of 1
28 August 2026
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