Bombay High Court
PR COMMISSIONER OF INCOME TAX CENTRAL 3versusICICI PRUDENTIAL LIFE INSURANCE CO LTD
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court held that the 20‑day delay is condonable as the applicant showed sufficient cause and the delay was not gross.
Summary
The Principal Commissioner of Income Tax filed an appeal under Section 260A of the Income Tax Act but failed to lodge the appeal within the prescribed period, resulting in a 20‑day delay. The respondent, ICICI Prudential Life Insurance Co. Ltd., did not appear before the Court. The applicant sought condonation of the delay, arguing that the delay was not gross and that sufficient justification was provided. The Court examined the memorandum and found the reasons for delay to be satisfactory and in the interest of justice. Consequently, the Court allowed the interim application, condoning the delay and directing that any office objections be removed within eight weeks. No costs were awarded.
Issues considered
- Whether a delay of 20 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
PRAJAKTA
306-IA 2300-26.DOC
PRAJAKTA SAGAR
SAGAR VARTAK
VARTAK Date:
2026.08.24
12:59:16
+0530
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2300 OF 2026
IN
INCOME TAX APPEAL (L.) NO. 12680 OF 2024
Principal Commissioner of Income Tax Central 3 ...Applicant
Versus
ICICI Prudential Life Insurance Co. Ltd. ...Respondent
_________
Ms. Ankita Singh i/b. Ms. Swapna Gokhale for Applicant/Appellant.
__________
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 21 AUGUST 2026
P.C.
1. Affidavit of service is already filed. Despite notice, respondent is not represented.
2. We have heard learned counsel for the applicant 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 prayed to be condoned is of 20 days.
3. In the aforesaid circumstances, having perused the memo of the application and
considering the period of delay not being 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.
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.)
Page 1 of 1
21 August 2026
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