Bombay High Court
PR COMMISSIONER OF INCOME TAX CENTRAL 1 MUMBAIversusKEYSTONE REALTORS PVT LTD - AY 2011-12
- Decided
- Disposal
- DISPOSED OFF
Holding
The court allowed the condonation of the 27‑day delay under Section 260A.
Summary
The Commissioner of Income Tax (Central) Mumbai filed an appeal under Section 260A of the Income Tax Act, 1961, but missed the filing deadline by 27 days. The Commissioner sought condonation of this delay through an interim application. The court examined the applicant’s averments and noted that the respondent had not filed any written opposition. Finding a sufficient case for condonation and in the interest of justice, the court allowed the application. Consequently, the delay was condoned, and the appeal may proceed, subject to removal of any office objections within eight weeks.
Issues considered
- Whether a delay of 27 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 Act
- Section 260A
- interim application
- procedural law
Judgment
18- IA-2416-25 IN ITXAL.DOC
JYOTI IN THE HIGH COURT OF JUDICATURE AT BOMBAY
RAJESH
MANE ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
JYOTI RAJESH
MANE
Date: 2026.08.03
12:57:43 +0530
INTERIM APPLICATION NO. 2416 OF 2025
IN
INCOME TAX APPEAL (L) NO. 5944 OF 2024
Pr Commissioner Of Income
Tax Central 1 Mumbai … Applicant
Versus
Keystone Realtors Pvt Ltd - Ay
2011-12 ...Respondents
_______
Mr. Akhileshwar Sharma, for Applicant .
_______
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 31 JULY 2026
P.C.
1. We have heard Mr. Sharma, learned counsel for the applicant .
2. By this interim application, the applicant has prayed for condonation of
delay of 27 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. Also, there is no written
opposition placed on record on behalf of the respondent to this application.
4. In the aforesaid circumstances, and in the interest of justice, the
application deserves to be allowed. It is accordingly allowed in terms of prayer
clause (a).
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18- IA-2416-25 IN ITXAL.DOC
5. Office objections, if any, be removed within a period of eight weeks
from today, failing which the appeal shall stand dismissed without further reference
to the Court.
(AARTI SATHE, J.) (G. S. KULKARNI, J.)
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