Bombay High Court
Income Tax-2versusmahindra and mahindra ltd
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the 17‑day delay in filing the appeal under Section 260A.
Summary
The Principal Commissioner of Income Tax-2 filed an interim application seeking condonation of a 17‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Mahindra and Mahindra Ltd., did not appear despite being served twice. The Court examined the delay and applied the settled principles governing condonation applications. It found the delay reasonable and ordered that it be condoned. Consequently, the application was allowed, office objections were to be removed within eight weeks, and the appeal was to be listed for admission. No costs were awarded.
Issues considered
- Whether a delay of 17 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
- Income‑Tax Act
- Section 260A
- procedural law
- appeal admission
Judgment
Digitally
signed by
PRAJAKTA
PRAJAKTA SAGAR
SAGAR
VARTAK
VARTAK
Date:
10-IA 3736-24.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. 3736 OF 2024
IN
INCOME TAX APPEAL (L) NO. 8661 OF 2024
The Principal Commissioner of Income Tax-2 … Applicant/Appellant
Vs.
Mahindra and Mahindra Ltd. … Respondent
_________
Mr. N. C. Mohanty for the applicant/appellant.
__________
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 29 AUGUST, 2026.
P.C.
1. The respondent has been served twice, however, none appears on behalf of
the respondent.
2. By this Interim Application, the applicant/appellant has prayed for
condonation of delay of 17 days in filing the aforesaid Appeal under Section
260A of the Income-tax Act, 1961.
3. 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.
4. The application is accordingly allowed in terms of prayer clause (a).
5. Office objections, if any, be removed within a period of eight weeks from
today.
6. List the appeal for admission after the removal of office objections.
7. 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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