Bombay High Court

PRINCIPAL COMMISSIONER OF INCOME TAX 5 MUMBAIversusSILMOHAN GEMS PRIVATE LIMITED - AY 2012-13 450/MUM/2023 (AY- 2012-13)

Decided: 31 July 2026
Disposal: DISPOSED OFF
Bench: G S KULKARNI AARTI A SATHE

Holding

The Court allowed the condonation of delay under Section 260A.

Summary

The Principal Commissioner of Income Tax, Mumbai filed an appeal under Section 260A of the Income Tax Act, 1961, but delayed filing it by 157 days. The Commissioner sought condonation of this delay through an interim application. The respondent, Silmohan Gems Private Limited, raised only oral opposition and did not file a written objection. The Court examined the application, found the reasons for delay sufficient, and noted the absence of written opposition. In the interest of justice, the Court allowed the condonation of delay. The order also directed that any office objections be removed within eight weeks, failing which the appeal would be dismissed.

Issues considered

Whether the delay of 157 days in filing the appeal under Section 260A of the Income Tax Act, 1961 can be condoned.

Legislation cited

Income Tax Act, 1961 — s. 260A

Subjects

Income Tax Appeal
Condonation of Delay
Section 260A
Procedural Law
Tax Litigation

Judgment

                                                                                      2-IA 2281-24 IN ITXAL.DOC


 JYOTI                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 RAJESH
 MANE                               ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
JYOTI RAJESH
MANE
Date: 2026.08.03
12:57:42 +0530
                                      INTERIM APPLICATION NO.2281 OF 2024
                                                      IN
                                     INCOME TAX APPEAL (L) NO. 21755 OF 2024


                      Principal Commissioner Of
                      Income Tax 5 Mumbai                            ...Applicant
                             Versus
                       Silmohan Gems Private Limited
                      - Ay 2012-13 450/Mum/2023 (Ay-
                      2012-13)                                       ...Respondents

                                                         _______
                      Mr. Vikas T. Khanchandani, for Applicant.
                      Mr. Gautam Thakar a/w. Mr. Sameer Dalal, for the Respondent.
                                                          _______

                                                 CORAM:         G. S. KULKARNI &
                                                                AARTI SATHE, JJ.

                                                 DATE:          31 JULY 2026

                      P.C.

                      1.         We have heard Mr. Khanchandani, learned counsel for the applicant
                      and Mr. Thakar, learned counsel for the respondent.

                      2.         By this interim application, the applicant has prayed for condonation of
                      delay of 157 days caused in filing the aforesaid appeal under the provisions of
                      Section 260A of the Income Tax Act, 1961.

                      3.         We have perused the averments as made in the application, which make
                      out a sufficient case for the delay to be condoned. Also, there is no written
                      opposition placed on record on behalf of the respondent to this application,
                      although an oral opposition.




                                                       Page 1 of 2
                      Mane
                                                                2-IA 2281-24 IN ITXAL.DOC



4.            In the aforesaid circumstances, and in the interest of justice, the
application deserves to be allowed. It is accordingly allowed in terms of prayer
clause (a).

5.            Office objections, if any, be removed within a period of eight weeks
from today, failing which the appeal shall stand dismissed without further reference
to the Court.




       (AARTI SATHE, J.)                         (G. S. KULKARNI, J.)




                                   Page 2 of 2
Mane

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