Bombay High Court
PR COMMISSIONER OF INCOME TAX CENTRAL 1 MUMBAIversusACG ASSOCIATED CAPSULES PVT LTD
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 18‑day delay in filing the appeal under Section 260A.
Summary
The Principal Commissioner of Income Tax (Central-1 Mumbai) filed an appeal under Section 260A of the Income-tax Act, 1961, but missed the prescribed time limit by 18 days. The appellant sought condonation of this delay through an interim application. The respondent opposed the condonation. The Court examined the established principles governing condonation of delay and found the reasons for the delay satisfactory. Consequently, the Court allowed the application, directing removal of any office objections within eight weeks and ordering the appeal to be listed for admission thereafter. No costs were awarded.
Issues considered
- Whether a delay of 18 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
- Income Tax
- Section 260A
- condonation of delay
- appeal procedure
- civil procedure
Judgment
Digitally
signed by
PRAJAKTA
PRAJAKTA SAGAR
SAGAR
VARTAK
VARTAK
Date:
5-IA 2766-24.DOC
2026.09.02
16:59:44
+0530
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 2766 OF 2024
IN
INCOME TAX APPEAL (L) NO. 25422 OF 2024
Principal Commissioner of Income Tax Central-1 Mumbai…Applicant/Appellant
Vs.
ACG Associated Capsules Pvt. Ltd. …Respondent
_________
Mr. Akhileshwar Sharma for the applicant.
Mr. Atul Jasani for Respondent.
__________
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 29 AUGUST, 2026.
P.C.
1. By this Interim Application, the applicant/appellant has prayed for
condonation of delay of 18 days in filing the aforesaid Appeal under Section
260A of the Income-tax Act, 1961. The Interim Application is opposed by Mr.
Jasani, 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.)
Page 1 of 1
29 August, 2026
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