Bombay High Court
Sameer Vithalrao GhanwatversusIncome Tax Appellate Tribunal
- Decided
- Disposal
- Disposed Off
Holding
The court condoned the delay and restored the writ petition, recalling the earlier dismissal order.
Summary
The petitioner, Sameer Vithalrao Ghanwat, filed an interim application seeking restoration of his writ petition which had been dismissed for failure to remove office objections. The petition was originally dismissed on 2 February 2024. The petitioner explained the delay in filing the interim application, and the court was satisfied with the explanation. The court condoned the delay, recalled the earlier dismissal order, and restored the writ petition to its file. The court directed the petitioner’s counsel to remove all office objections within three weeks, failing which the petition would be dismissed again without further recourse. No order as to costs was made, and the order was digitally signed.
Issues considered
- Whether the delay in filing the interim application seeking restoration of the writ petition can be condoned.
- Whether the earlier order dismissing the writ petition for non‑removal of office objections can be recalled and the petition restored.
Subjects
- interim application
- restoration of writ petition
- office objections
- condonation of delay
- procedural law
- tax tribunal
- High Court
Judgment
1. IA 6146.2026.doc
Sameer Ghanwat vs. ITAT
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
INTERIM APPLICATION NO. 6146 OF 2026
IN
WRIT PETITION (ST.) NO.23529 OF 2021
Sameer Vithalrao Ghanwat … Applicant/Petitioner
V/s.
Income Tax Appellate Tribunal and Ors. … Respondents
_______________________________________
Ms. Poonam Pal i/b. Sachin Hande for the Applicant/Petitioner
Mr. Akhileshwar Sharma for the Respondent/Revenue
_______________________________________
CORAM : B.P. COLABAWALLA AND
FARHAN P. DUBASH, JJ.
DATE : 31st AUGUST 2026
P.C. :
1. The above Interim Application is filed seeking restoration of the above Writ
Petition, which was dismissed for non-removal of office objections. The
delay in filing the above Interim Application is explained in paragraph 5 of
the Interim Application. Though the Interim Application was vehemently
opposed by Mr. Sharma, learned Counsel appearing on behalf of the
Revenue, for the reasons stated in the Interim Application, we are satisfied
with the explanation for the delay.
Page 1 of 2
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Order dated 31st August 2026
1. IA 6146.2026.doc
Sameer Ghanwat vs. ITAT
2. In these circumstances, the delay is condoned and the order passed on 2 nd
February 2024 is hereby recalled and the above Writ Petition is restored to
the file of this Court.
3. Now, that the Writ Petition is restored, the learned Counsel for the Petitioner
shall remove all office objections within a period of three weeks from today,
failing which the above Writ Petition shall stand dismissed without further
reference to the Court and no further Application for restoration shall be
entertained.
4. The above Interim Application is disposed of in the aforesaid terms.
However, there shall be no order as to costs.
5. This order will be digitally signed by the Private Secretary/Personal Assistant
of this Court. All concerned will act on production by fax or email of a
digitally signed copy of this order.
( FARHAN P. DUBASH, J. ) ( B. P. COLABAWALLA, J. )
Jyoti Pawar
Digitally signed
JYOTI by JYOTI
PRAKASH
PRAKASH PAWAR
Date:
PAWAR 2026.09.01
12:02:51 +0530
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Order dated 31st August 2026
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