Bombay High Court
PRINICIPAL COMMISSIONER OF INCOME TAX 6 MUMBAIversusMAHARASHTRA STATE ELECTRICITY DISTRIBUTION COMPANY LIMITED AY 12-13
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 58‑day delay in filing the appeal under Section 260A of the Income Tax Act.
Summary
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 58‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Maharashtra State Electricity Distribution Company Ltd., did not file any written opposition. The Court examined the memo and found the delay not gross and the reasons provided sufficient to justify the lapse. Consequently, the Court held that justice required condoning the delay. The application was allowed, granting the condonation, and no costs were awarded. The Court also directed that any office objections be removed within eight weeks.
Issues considered
- Whether a delay of 58 days in filing an appeal under Section 260A of the Income Tax Act can be condoned.
- Whether the applicant has shown sufficient cause to justify the delay.
Legislation cited
- Income Tax Act — s. 260A
Subjects
- condonation of delay
- Income Tax Act
- Section 260A
- interim application
- procedural law
- appeal filing
Judgment
Digitally
signed by
PRAJAKTA
307-IA 2395-26.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. 2395 OF 2026
IN
INCOME TAX APPEAL (L.) NO. 20429 OF 2024
Principal Commissioner of Income Tax 6 Mumbai ...Applicant
Versus
Maharashtra State Electricity Distribution Company Ltd. ...Respondent
_________
Mr. Akhileshwar Sharma for Applicant/Appellant.
Mr. Atul Jasani for Respondent.
__________
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 21 AUGUST 2026
P.C.
1. We have heard learned counsel for the parties 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 for to be condoned is of
58 days. There is no written opposition filed to this application by the learned
counsel for the respondent.
2. 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.
3. The application is accordingly allowed in terms of prayer clause (a).
Interim application stands disposed of in the above terms. No costs.
4. 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
Checking your session…
Lawyer court records for this case
Associated through the court’s case reference.