Bombay High Court
PR COMMISSIONER OF INCOME TAX 8 MUMBAIversusWORLD SPORT GROUP INDIA PVT LTD - AY 2010-11
- Decided
- Disposal
- DISPOSED OFF
Holding
The delay of 110 days is condoned as the applicant showed sufficient cause and the delay is not gross.
Summary
The Commissioner of Income Tax-8 filed an interim application seeking condonation of a 110‑day delay in filing an appeal under Section 260A of the Income‑Tax Act. The applicant’s counsel submitted that the respondent had been served but was not represented. The court examined the memo and found the delay not to be gross and that the applicant had shown sufficient cause. Accordingly, the court held that justice required condoning the delay. The court ordered that any office objections be removed within eight weeks and allowed the interim application.
Issues considered
- Whether the delay of 110 days in filing the appeal under Section 260A of the Income‑Tax Act can be condoned.
Legislation cited
- Income Tax Act — s. 260A
Subjects
- condonation of delay
- income tax appeal
- Section 260A
- civil procedure
- interim application
Judgment
Digitally
signed by
KAWRE
KAWRE KIRAN 12-IA-517-2026.DOC
KIRAN KALYAN
KALYAN Date:
2026.07.13
11:27:40
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 517 OF 2026
IN
INCOME TAX APPEAL (L) NO. 1252 OF 2024
Pr. Commissioner of Income Tax-8 ...Applicant
Versus
World Sport Group India Pvt. Ltd. AY 2010-10 ...Respondent
_________
Mr. P. A. Narayanan for Applicant.
__________
CORAM: G. S. KULKARNI &
AARTI SATHE, JJ.
DATE: 10 JULY 2026
P.C.
1. It is informed by learned counsel for the applicant/appellant that the
respondent is served and an affidavit of service is already placed on record.
However, despite service, the respondent is not represented.
2. This Interim Application is moved for condonation of delay of 110 days in
filing the appeal under Section 260A of the Income-tax Act.
3. 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.
4. Office objections, if any, be removed within eight weeks from today.
5. Interim application is accordingly allowed in terms of prayer clause (a).
(AARTI SATHE, J.) (G. S. KULKARNI, J.)
Page 1 of 1
10 July 2026
Kiran Kawre
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