Bombay High Court
PR COMMISSIONER OF INCOME TAX 2versusMPL PLASTICS LTD
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 55‑day delay in filing the appeal under Section 260A.
Summary
The Commissioner of Income Tax-2 filed an appeal under Section 260A of the Income-tax Act, but the appeal was delayed by 55 days. The respondent, MPL Plastics Ltd., filed an interim application seeking condonation of this delay. No written opposition was filed by the Revenue. The Court examined the memo and found the delay not gross and the reasons provided sufficient. Consequently, the Court held that justice required condoning the delay. The interim application was allowed, directing removal of any office objections within eight weeks, and no costs were awarded.
Issues considered
- Whether a delay of 55 days in filing an appeal under Section 260A of the Income-tax Act can be condoned.
Legislation cited
- Income Tax Act — s. 260A
Subjects
- condonation of delay
- Section 260A
- income tax appeal
- interim application
- procedural law
Judgment
Digitally
signed by
KAWRE
KAWRE KIRAN 9-IA-2120-2024.DOC
KIRAN KALYAN
KALYAN Date:
2026.07.13
11:27:40
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2120 OF 2024
IN
INCOME TAX APPEAL (L) NO. 2505 OF 2024
Pr. Commissioner of Income Tax-2 ...Applicant
Versus
MPL Plastics Ltd. ...Respondent
_________
Mr. M. C. Mohanty for Applicant.
Mr. Atul K. Jasani i/b Mr. Subhash S. Shetty 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 55 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
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