Bombay High Court

PR COMMISSIONER OF INCOME TAX 1 THANEversusBAYER CROP SCIENCE LTD AY 2012-13

Decided: 28 August 2026
Disposal: DISPOSED OFF

Holding

The six‑day delay in filing the appeal under Section 260A is condoned.

Summary

The Principal Commissioner of Income Tax‑1, Thane filed an appeal under Section 260A of the Income‑Tax Act, 1961, but missed the filing deadline by six days. The appellant sought condonation of this delay through an interim application, which was opposed by the respondent’s counsel. The Court examined the established principles governing condonation of delay and considered the short duration of the lapse. It held that the delay was excusable and therefore should be condoned. Consequently, the interim application was allowed, the delay condoned, and the appeal was ordered to be listed for admission after removal of any office objections.

Issues considered

Whether a delay of six 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

condonation of delay
income tax appeal
Section 260A
procedural law
High Court

Judgment

                                                                                              310.IA2396_2026.DOC
  2026:BHC-OS:19417-DB

               Vidya Amin
                                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                          ORDINARY ORIGINAL CIVIL JURISDICTION

                                         INTERIM APPLICATION NO. 2396 OF 2026
                                                         IN
                                        INCOME TAX APPEAL (L) NO. 20393 OF 2024

                        Principal Commissioner of Income Tax-1, Thane             … Applicant/Appellant
                               Vs.
                        Bayer Crop Science Ltd.                                   … Respondent
                                                         _________
                        Mr. Akhileshwar Sharma for the applicant/appellant.
                        Ms. Jasmin Amalsadvala i/b. Lumiere Law Partners for the respondent.
                                                        __________
                                                     CORAM:         G. S. KULKARNI &
                                                                    DR. NEELA GOKHALE, JJ.
                                                     DATE:          28 AUGUST, 2026.
                        P.C.

                        1.       By this Interim Application, the applicant/appellant has prayed for
                        condonation of delay of 6 days in filing the aforesaid Appeal under Section 260A
                        of the Income-tax Act, 1961. The Interim Application is opposed by Mr.
                        Amalsadvala, learned counsel for the respondent.
                        2.     We have perused the averments made in the application. Considering the
                        period of delay and the settled principles of law governing applications for
                        condonation of delay, in our opinion, it is appropriate that the delay is condoned.
                        3.     The application is accordingly allowed in terms of prayer clause (a).
                        4.     Office objections, if any, be removed within a period of eight weeks from
                        today.
                        5.     List the appeal for admission after the removal of office objections.
                        6.     Interim Application stands disposed of in the aforesaid terms. No costs.




                        (DR. NEELA GOKHALE, J.)                                   (G. S. KULKARNI, J.)




Signed by: Vidya S. Amin                                    Page 1 of 1
Designation: PS To Honourable Judge                       28 August, 2026
Date: 31/08/2026 11:53:14

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