Bombay High Court
PRINCIPAL COMMISSIONER OF INCOME TAX 5 MUMBAIversusVODAFONE IDEA LIMITED - AY 2010-11 ITA 2344/M/2015
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court held that the delay may be condoned and allowed the interim application.
Summary
The Principal Commissioner of Income Tax, Mumbai filed an appeal (Income Tax Appeal (L) No. 15071 of 2024) but failed to file it within the prescribed period, resulting in a 98‑day delay. The applicant sought condonation of this delay under Section 260A of the Income Tax Act, 1961. The respondent did not file any written opposition, though an oral objection was noted. The Court examined the application and found the reasons for delay sufficient and, in the interest of justice, allowed the condonation. Consequently, the interim application was granted, subject to removal of any office objections within eight weeks, failing which the appeal would be dismissed.
Issues considered
- Whether the 98‑day delay in filing the appeal can be condoned under Section 260A of the Income Tax Act, 1961.
Legislation cited
- Income Tax Act, 1961 — s. 260A
Subjects
- Income Tax
- Section 260A
- condonation of delay
- interim application
- procedural law
Judgment
10--IA-3165-24 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
12:57:39 +0530
INTERIM APPLICATION NO. 3165 OF 2024
IN
INCOME TAX APPEAL (L) NO. 15071 OF 2024
PR COMMISSIONER OF INCOME
TAX 5 MUMBAI … Applicant
Versus
VODAFONE IDEA LIMITED - AY 2010-
11 ITA 2344/M/2015 ...Respondents
_______
Mr. Vikas T. Khanchandani, for Applicant.
Mr. Jitendra Singh a/w. Ms.Shivali Mhatre and Mr. Rajesh Gaikwad,
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. Tripathi, learned counsel for the respondent.
2. By this interim application, the applicant has prayed for condonation of
delay of 98 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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10--IA-3165-24 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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