Bombay High Court
PR COMMISSIONER OF INCOME TAX 1 MUMBAIversusANDHRA PRADESH EXPRESSWAY LTD 15 16
- Decided
- Disposal
- DISPOSED OFF
Holding
The Court condoned the eight‑day delay in filing the appeal under Section 260A of the Income Tax Act.
Summary
The Commissioner of Income Tax (Mumbai) filed an interim application seeking condonation of an eight‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Andhra Pradesh Expressway Ltd, opposed the application, though no written opposition was filed. The Court examined the memo and noted that the delay was minimal and the reasons provided constituted sufficient cause. Considering the short delay and the justification offered, the Court held that condoning the delay served the interests of justice. Consequently, the application was allowed, the appeal may be filed, and no costs were awarded.
Issues considered
- Whether an eight‑day delay 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
- procedural law
Judgment
Digitally
signed by
SHAMBHAVI
SHAMBHAVI NILESH
NILESH SHIVGAN
SHIVGAN Date:
2026.09.17
312-IA-6898-2025.DOC
13:15:44
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 6898 OF 2025
IN
INCOME TAX APPEAL (L) NO. 10786 OF 2024
Pr Commissioner Of Income Tax 1 Mumbai ...Applicant/Appellant
Versus
Andhra Pradesh Expressway Ltd AY 2015-16 ...Respondent
_______
Mr Y S Bhate, for Applicant/Appellant.
Ms Sofiya Shanmugam, with Saksham Singhal, i/b Vaish Associates, for
Respondent.
_______
CORAM: G. S. KULKARNI &
DR. NEELA GOKHALE, JJ.
DATE: 11th SEPTEMBER 2026
P.C.
1. We have heard learned counsel for the parties on this interim application
which is filed praying for condonation of delay in filing the aforesaid appeal under
Section 260A of the Income Tax Act. The delay which is sought to be condoned is
of 08 days. Learned counsel for the Respondent has opposed the application
although no written opposition is filed to this application.
2. In the aforesaid circumstances, having perused the memo of the application
and considering the period of delay being very short, 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.
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312-IA-6898-2025.DOC
3. The application is hence 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.)
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Shivgan
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