Bombay High Court
PR COMMISSIONER OF INCOME TAX 8versusTHIRUMALAI CHEMICALS LIMITED
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court held that the 125‑day delay in filing the appeal under Section 260A is condonable as the delay is not very gross and sufficient cause is shown.
Summary
The Commissioner of Income Tax filed an interim application seeking condonation of a 125‑day delay in filing an appeal under Section 260A of the Income‑Tax Act against Thirumalai Chemicals Limited, which had been served but was unrepresented. The issue was whether the delay was sufficiently justified to merit condonation. The Court examined the memo and found the delay not to be very gross and that the applicant had shown sufficient cause. Accordingly, the Court held that in the interest of justice the delay should be condoned. The order directed removal of any office objections within eight weeks and allowed the interim application.
Issues considered
- Whether a delay of 125 days in filing an 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 Act
- Section 260A
- interim application
- civil procedure
- tax appeal
Judgment
Digitally
signed by
KAWRE
KAWRE KIRAN 13-IA-565-2026.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. 565 OF 2026
IN
INCOME TAX APPEAL (L) NO. 2434 OF 2024
Pr. Commissioner of Income Tax 8 ...Applicant
Versus
Thirumalai Chemicals Limited ...Respondent
_________
Mr. Dhananjay B. Deshmukh 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 125 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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