Bombay High Court
PR COMMISSIONER OF INCOME TAX 2versusYES BANK LTD
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 23‑day delay in filing the appeal under Section 260A, finding the reasons sufficient.
Summary
The Commissioner of Income Tax‑2 filed an appeal under Section 260A of the Income‑tax Act but missed the prescribed time limit by 23 days. The applicant sought condonation of this delay, citing sufficient cause, and no written opposition was filed by the Revenue. The Court examined the memo and, noting that the delay was not gross and the reasons were satisfactory, decided to condone the delay in the interest of justice. It ordered that any office objections be removed within eight weeks and granted the relief sought in prayer clause (a). No costs were awarded. The interim application was therefore allowed.
Issues considered
- Whether a delay of 23 days in filing an appeal under Section 260A of the Income‑tax Act can be condoned
- Whether the applicant has shown sufficient cause for the delay
Legislation cited
- Income Tax Act — s. 260A
Subjects
- condonation of delay
- income tax appeal
- Section 260A
- procedural law
- civil procedure
Judgment
Digitally
signed by
KAWRE
KAWRE KIRAN 8-IA-2115-2024.DOC
KIRAN KALYAN
KALYAN Date:
2026.07.13
11:27:42
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2115 OF 2024
IN
INCOME TAX APPEAL (L) NO. 5662 OF 2024
Pr. Commissioner of Income Tax-2 ...Applicant
Versus
Yes Bank Ltd. ...Respondent
_________
Mr. M. C. Mohanty for Applicant.
Mr. Atul K. Jasani for Respondent.
__________
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 10 JULY 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 23 days. There is no written opposition filed to this application by the
learned counsel for the Revenue.
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 applicants in regard to the delay in filing the
appeal. It is hence in the interest of justice that the delay is condoned.
3. Let the office objections, if any, be removed within a period of eight weeks
from today.
4. Interim application is accordingly allowed in terms of prayer clause (a).
Interim Application stands disposed of in the aforesaid terms. No costs.
(AARTI SATHE, J.) (G. S. KULKARNI, J.)
Page 1 of 1
10 July 2026
Kiran Kawre
Checking your session…
Lawyer court records for this case
Associated through the court’s case reference.