Bombay High Court
PR COMMISSIONER OF INCOME TAX 5 MUMBAIversusWest Pioneer Properties India Private Limited AY 18 19 ITA 50MUM2023
- Decided
- Disposal
- DISPOSED OFF
Holding
The court held that the delay may be condoned and allowed the interim application.
Summary
The applicant, the Commissioner of Income Tax (Mumbai), filed an interim application seeking condonation of a 144‑day delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The respondent, West Pioneer Properties India Private Limited, raised only oral opposition and did not file a written objection. The court examined the averments in the application and found a sufficient case for condoning the delay. In the interest of justice and noting the lack of written opposition, the judges allowed the application. The order also directed that any office objections be removed within eight weeks, failing which the appeal would be dismissed.
Issues considered
- Whether a delay of 144 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
- Section 260A
- Income Tax Appeal
- interim application
- procedural law
Judgment
7-IA 2602-2024 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
12:57:41 +0530
INTERIM APPLICATION NO.2602 OF 2024
IN
INCOME TAX APPEAL (L) NO. 22558 OF 2024
PR COMMISSIONER OF INCOME
TAX 5 MUMBAI ...Applicant/Appellant
Versus
West Pioneer Properties India Private
Limited AY 18 19 ITA 1333MUM2023 ...Respondents
_______
Mr. Vikas T. Khanchandani, for Applicant/Appellant.
Ms. Asifa Khan, for Respondents.
_______
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 31 JULY 2026
P.C.
1. We have heard Mr. Khanchandani, learned counsel for the applicant
and Mr. Khan, learned counsel for the respondent.
2. By this interim application, the applicant has prayed for condonation of
delay of 144 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,
although an oral opposition.
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7-IA 2602-2024 IN ITXAL.DOC
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).
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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