Bombay High Court
Income Tax 1 PuneversusKolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd
- Decided
- Disposal
- DISPOSED OFF
Holding
The seven‑day delay in filing the appeal under Section 260A is condoned.
Summary
The Principal Commissioner of Income Tax – 1, Pune filed an interim application seeking condonation of a seven‑day delay in filing Income Tax Appeal (L) No. 11606 of 2025 under Section 260A of the Income Tax Act. The Respondent, Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd, failed to appear despite service of notice, and an affidavit of service was placed on record. The Court examined the applicant’s justification for the delay and found it to be reasonable and not gross. Considering the reasons provided, the judges held that condoning the delay was in the interest of justice. Consequently, the interim application was allowed, the appeal may be filed, and no costs were awarded, with a direction to remove any office objections within eight weeks.
Issues considered
- Whether a delay of seven days in filing an income‑tax appeal under Section 260A can be condoned.
Legislation cited
- Income Tax Act, 1961 — s. 260A
Subjects
- condonation of delay
- Section 260A
- income tax appeal
- interim application
- procedural law
Judgment
Digitally
signed by
SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2026.09.17
318- IA-2392-2026.DOC
13:15:43
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2392 OF 2026
IN
INCOME TAX APPEAL (L) NO. 11606 OF 2025
Principal Commissioner of Income
Tax – 1, Pune ...Applicant/Appellant
Versus
Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd ...Respondent
_______
Mr Arjun Gupta, for Applicant/Appellant.
None for Respondent.
_______
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 7 days.
3. In the aforesaid circumstances, having perused the memo of the application
and considering the period of delay not being very 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.
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318- IA-2392-2026.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.)
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