Bombay High Court
UTTAMBHAI V PATELversusCOMMISSIONER OF INCOME TAX APPEAL
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 296‑day delay in filing the appeal under Section 260A of the Income Tax Act.
Summary
Uttambhai V. Patel filed an appeal under the Income Tax Act but failed to file it within the prescribed period, resulting in a delay of 296 days. The appellant sought condonation of this delay under Section 260A of the Income Tax Act. The respondent opposed the application. The Court examined the reasons provided and found them to constitute a sufficient cause and a justifiable ground for condonation. In the interest of justice, the Court allowed the interim application, thereby condoning the delay. No costs were awarded and the matter was disposed of, with a direction to remove any office objections within eight weeks.
Issues considered
- Whether a delay of 296 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 Act
- interim application
- interest of justice
- civil procedure
Judgment
7-IA-2150-2024.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2150 OF 2024
IN
INCOME TAX APPEAL (L) NO. 8501 OF 2024
Uttambhai V. Patel ...Applicant/Appellant
Versus
Commissioner of Income Tax
Appeal ...Respondent
_______
Mr. Hardik Vora (through V/C), with Anuj Jhaveri, Ritik Sinha, Arnav Karhad i/b
Anuj Jhaveri, for Applicant/Appellant.
Ms. Swapna Gokhale, for Respondent.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 14th AUGUST 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 296 days.
2. The Interim Application is vehemently opposed on behalf of the learned
counsel for the Respondent-Revenue.
3. In the aforesaid circumstances, having perused the memo of the application,
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.
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7-IA-2150-2024.DOC
4. The application is hence allowed in terms of prayer clause (a). Interim
application stands disposed of in the above terms. No costs.
5. Let the office objections, if any, be removed within a period of 8 weeks from
today.
(DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)
SHAMBHAVI
NILESH
SHIVGAN
Digitally signed by
SHAMBHAVI NILESH
SHIVGAN
Date: 2026.08.18
15:55:03 +0530
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