Bombay High Court
PR COMMISSIONER OF INCOME TAX 5 MUMBAIversusJSW Investment Pvt Ltd AY 2014 15 ITA 1088MUM2023
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 83‑day delay in filing the appeal under Section 260A.
Summary
The Principal Commissioner of Income Tax filed an interim application seeking condonation of an 83‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent opposed the application. The Court examined the memo and found the delay not gross and the reasons provided sufficient to justify the lapse. It held that in the interest of justice the delay should be condoned. Consequently, the application was allowed and the interim application disposed of without costs, with a direction to remove any office objections within eight weeks.
Issues considered
- Whether the 83‑day delay in filing the appeal under Section 260A of the Income Tax Act can be condoned.
Legislation cited
- Income Tax Act — s. 260A
Subjects
- condonation of delay
- Income Tax Appeal
- Section 260A
- interim application
- justice
Judgment
Digitally
signed by
SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2026.09.17
301- IA-2599-2024.DOC
13:15:45
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2599 OF 2024
IN
INCOME TAX APPEAL (L) NO. 18303 OF 2024
Principal Commissioner of Income
Tax-5, Mumbai ...Applicant/Appellant
Versus
JSW Investment Pvt Ltd AY 2014 15 ...Respondent
_______
Mr Vikas T Khanchandani, for Applicant/Appellant.
Mr Avanish Patil, i/b Vaish Associates, for Respondent.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 11 SEPTEMBER 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 which is sought to be condoned is
of 83 days. Mr Avanish Patil, learned counsel appearing for the Respondent,
opposes this application.
2. 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.
3. The application is hence allowed in terms of prayer clause (a). Interim
Page 1 of 2
Shivgan
301- IA-2599-2024.DOC
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 2 of 2
Shivgan
Checking your session…
Lawyer court records for this case
Associated through the court’s case reference.