Bombay High Court
FRANKLIN WADCORPP INDIA PRIVATE LIMITEDversusDCIT CIRCLE 1 3 2 MUMBAI
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court allowed the condonation of the 80‑day delay in filing the appeal.
Summary
M/s Franklin Wadcorpp India Pvt. Ltd. filed an appeal under Section 260A of the Income Tax Act, 1961 but delayed filing by 80 days. The appellant sought condonation of this delay through an interim application. The Court examined the averments and found a sufficient case for condonation. In the interest of justice, the Court allowed the application, granting condonation of the delay. The Court further directed that any office objections be removed within four weeks, otherwise the appeal would be dismissed.
Issues considered
- Whether a delay of 80 days in filing an appeal under Section 260A of the Income Tax Act, 1961 can be condoned.
Legislation cited
- Income Tax Act, 1961 — s. 260A
Subjects
- Income Tax
- Section 260A
- condonation of delay
- appeal procedure
- civil procedure
Judgment
10 IA 2352-24.DOC
LAXMI
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SUBHASH
SONTAKKE ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
LAXMI SUBHASH
SONTAKKE
Date: 2026.04.16
16:34:54 +0530
INTERIM APPLICATION NO. 2352 OF 2024
IN
INCOME TAX APPEAL (L) NO. 10787 OF 2024
AND
INTERIM APPLICATION (L) NO. 10713 OF 2026
IN
INCOME TAX APPEAL (L) NO. 10788 OF 2024
M/s. Franklin Wadcorpp India Pvt. Ltd. ...Appellant
Versus
National Faceless Assessment Centre & Ors. ...Respondent
_______
Mr. Rahul Hakani for the Applicant.
None for the Respondents
_______
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 10 APRIL 2026
P.C.
1. We have heard learned Counsel for the Applicant.
2. By this Interim Application, the Applicant has prayed for condonation
of delay of 80 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.
4. In the aforesaid circumstances, it is in the interest of justice that the
Application is allowed. It is accordingly allowed in terms of prayer clause (a).
Page 1 of 2
Laxmi
10 IA 2352-24.DOC
5. Office objections, if any, be removed within a period of four 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
Laxmi
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