Bombay High Court
PR COMMISSIONER OF INCOME TAX 5 MUMBAIversusACE PROPERTY DEVELOPERS PRIVATE LIMITED AY 2009 10 ITA 1390 MUM 2023
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 55‑day delay in filing the appeal under Section 260A.
Summary
The Principal Commissioner of Income Tax filed an appeal (L) No. 29305 of 2024 against Ace Property Developers Private Limited for the assessment year 2009-10. The appellant sought condonation of a 55‑day delay in filing the appeal under Section 260A of the Income Tax Act. The respondent failed to appear despite service of notice, and an affidavit of service was placed on record. The Court examined the memo and found that the delay was not gross and that the appellant had provided sufficient justification. Accordingly, the Court held that condoning the delay was in the interest of justice and allowed the interim application, disposing it without costs and directing removal of any office objections within eight weeks.
Issues considered
- Whether a delay of 55 days in filing an appeal under Section 260A of the Income Tax Act 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
Digitally
signed by
SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2026.09.17
306- IA-3156-2024.DOC
13:15:43
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 3156 OF 2024
IN
INCOME TAX APPEAL (L) NO. 29305 OF 2024
Principal Commissioner of Income
Tax 5, Mumbai ...Applicant/Appellant
Versus
Ace Property Developers
Private Limited AY 2009-10 ...Respondent
_______
Mr Vikas T Khanchandani, for applicant/appellant.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 11 SEPTEMBER 2026
P.C.
1. Despite service of notice, none appears for the Respondent. An affidavit of
service to that effect is placed on record.
2. We have heard learned counsel for the Applicant/Appellant 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 55 days.
3. 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.
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306- IA-3156-2024.DOC
4. The application is hence allowed in terms of prayer clause (a). Interim
application stands disposed of in the above terms. No costs.
5. Let the office objections, if any, be removed within a period of 8 weeks from
today.
(DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)
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Shivgan
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