Bombay High Court
tata sons pvt ltdversusjoint C I T (OSD)
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the one‑day delay and allowed the interim application.
Summary
Tata Sons Pvt. Ltd. filed an appeal under Section 260A of the Income Tax Act but missed the filing deadline by one day. The appellant sought condonation of this one‑day delay through an interim application. The respondent, Joint Commissioner of Income Tax (OSD), did not oppose the application. The Court examined whether such a minimal delay warranted condonation under the statutory provision. Considering the negligible period of delay and the lack of opposition, the Court condoned the delay and allowed the interim application. The order also directed that any office objections be removed within eight weeks, with no costs awarded.
Issues considered
- Whether a delay of one day in filing an appeal under Section 260A of the Income Tax Act can be condoned.
Legislation cited
- Income Tax Act — s. 260A
Subjects
- Income Tax
- Section 260A
- condonation of delay
- appeal filing
- procedural law
Judgment
Digitally
signed by
PRAJAKTA
PRAJAKTA SAGAR
305-IA 3690-24.DOC
SAGAR VARTAK
VARTAK Date:
2026.09.21
11:46:18
+0530
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 3690 OF 2024
IN
INCOME TAX APPEAL (L.) NO. 29741 OF 2024
Tata Sons Pvt. Ltd. ...Appellant/Applicant
Versus
Joint Commissioner of Income Tax (OSD) ...Respondent
_________
Mr. Madhur Agarwal i/b. Mint And Confreres for Applicant/Appellant.
Mr. Abhishek Mishra for Respondent.
__________
CORAM: G. S. KULKARNI &
Dr. NEELA GOKHALE, JJ.
DATE: 18 SEPTEMBER 2026.
P.C.
1. We have heard learned counsel for the parties on this interim application, which
has been filed seeking condonation of delay in filing the aforesaid appeal under Section
260A of the Income Tax Act. The delay sought to be condoned is of one (1) day. There
is no written opposition to the application on behalf of the respondent. Learned counsel
for the respondent fairly states that the application is not opposed.
2. Considering the period of delay, the same is required to be condoned. Hence, the
delay is condoned.
3. The application is accordingly allowed in terms of prayer clause (a). Interim
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 1 of 1
18 September 2026
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