Bombay High Court
Income Tax-2versusJIK INDUSTRIES LTD
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court held that the 63‑day delay is condonable under Section 260A, as the applicant showed sufficient cause.
Summary
The Principal Commissioner of Income Tax-2, Mumbai filed an appeal (Income Tax Appeal (L) No. 18285 of 2024) which was delayed by 63 days. The appellant sought condonation of this delay under Section 260A of the Income Tax Act. The respondent opposed the application, though no written opposition was filed. The Court examined the memo and found the delay not gross and the reasons satisfactory, constituting sufficient cause. Consequently, the Court allowed the application, condoning the delay, and ordered any office objections to be removed within eight weeks, with no costs awarded.
Issues considered
- Whether a delay of 63 days in filing an income tax appeal can be condoned under Section 260A of the Income Tax Act.
Legislation cited
- Income Tax Act — s. 260A
Subjects
- condonation of delay
- Income Tax Act
- Section 260A
- procedural law
- appeal filing
Judgment
307-IA-1400-2025.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 1400 OF 2025
IN
INCOME TAX APPEAL (L) NO. 18285 OF 2024
The Principal Commissioner of Income Tax-2, Mumbai ...Applicant/Appellant
Versus
JIK Industries Ltd ...Respondent
_______
Mr N C Mohanty, for Applicant/Appellant.
Mr Dhaval Shah, for Respondent.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 11th SEPTEMBER 2026
P.C.
1. We have heard learned counsel for the parties on this interim application
which is filed praying for condonation of delay in filing the aforesaid appeal under
Section 260A of the Income Tax Act. The delay which is sought to be condoned is
of 63 days. Learned counsel for the Respondent has opposed the application
although no written opposition is filed to this application.
2. In the aforesaid circumstances, having perused the memo of the application
and considering the period of delay not being very gross, in our opinion, the
reasons as set out certainly provide for an appropriate justification and a sufficient
cause shown by the applicant in regard to the delay in filing the appeal. It is hence
in the interest of justice that the delay is condoned.
3. The application is hence allowed in terms of prayer clause (a). Interim
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307-IA-1400-2025.DOC
application stands disposed of in the above terms. No costs.
4. Let the office objections, if any, be removed within a period of 8 weeks from
today.
(DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)
Digitally
signed by
SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2026.09.21
10:50:25
+0530
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