Bombay High Court
PR COMMISSIONER OF INCOME TAX CENTRAL 3versusFUTURE GENERALI INDIA LIFE INSURANCE CO LTD
- Decided
- Disposal
- DISPOSED OFF
Holding
The delay of 179 days in filing the appeal under Section 260A is condoned as sufficient cause and justification are shown.
Summary
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 179‑day delay in filing an appeal under Section 260A of the Income Tax Act. The Respondent, Future Generali India Life Insurance Co Ltd, failed to appear despite service of notice, and no opposition was filed. The applicant’s counsel, Ms. Gokhale Swapna Vaibhav, argued that sufficient cause and justification existed for the delay. The bench, noting the absence of any objection and the applicant’s detailed reasons, held that justice required condoning the delay. Consequently, the interim application was allowed and the appeal may proceed. The court also directed that any office objections be removed within eight weeks, with no costs awarded.
Issues considered
- Whether the delay of 179 days in filing the appeal under Section 260A of the Income Tax Act can be condoned.
Legislation cited
- Income Tax Act, 1961 — s. 260A
Subjects
- condonation of delay
- Income Tax Act
- Section 260A
- interim application
- service of notice
- appeal filing
Judgment
Digitally
signed by
SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2026.09.17
316- IA-2302-2026.DOC
13:15:44
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO.2302 OF 2026
IN
INCOME TAX APPEAL (L) NO. 25979 OF 2024
Principal Commissioner of Income
Tax Central 3 ...Applicant/Appellant
Versus
Future Generali India Life
Insurance Co Ltd ...Respondent
_______
Ms Gokhale Swapna Vaibhav, for applicant/appellant.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 11 SEPTEMBER 2026
P.C.
1. Despite service of notice, none appears for the Respondent. An affidavit of
service to that effect is placed on record.
2. We have heard learned counsel for the Applicant/Appellant 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 179 days. There is no written opposition filed to this application by
the learned counsel for the Respondent.
3. In the aforesaid circumstances, having perused the memo of the application
and there being no opposition to this 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 h e n c e
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316- IA-2302-2026.DOC
i n t h e i n t e r e s t 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.)
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