Bombay High Court

PRINCIPAL COMMISSIONER OF INCOME TAX 4 MUMBAIversusANKUR AGRAWAL

Decided: 31 July 2026
Disposal: DISPOSED OFF
Bench: G S KULKARNI AARTI A SATHE

Holding

The court held that the delay in filing the appeal may be condoned as the applicant made a sufficient case and there was no written opposition.

Summary

The Principal Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 28‑day delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The applicant was represented by Ms. Shilpa Goel, while the respondents did not appear, though an affidavit of service was on record. The court examined the applicant’s averments and noted the absence of any written opposition from the respondents, only an oral objection. Finding that the applicant had made a sufficient case for condonation and that justice required relief, the judges allowed the application. The order also directed that any office objections be removed within eight weeks, failing which the appeal would be dismissed.

Issues considered

Whether the 28‑day delay in filing the 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 appeal
Section 260A
interim application
civil procedure

Judgment

                                                                                       20-IA-7009-25 IN ITXAL.DOC


 JYOTI                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 RAJESH
 MANE                                  ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
JYOTI RAJESH
MANE
Date: 2026.08.03
12:57:42 +0530
                                         INTERIM APPLICATION NO.7009 OF 2025
                                                         IN
                                        INCOME TAX APPEAL (L) NO. 20912 OF 2025


                      Principal Commissioner Of
                      Income Tax 4 Mumbai                               … Applicant
                             Versus
                      Ankur Agrawal                                     ...Respondents
                                                             _______
                      Ms. Shilpa Goel, for Applicant.
                                                             _______

                                                    CORAM:         G. S. KULKARNI &
                                                                   AARTI SATHE, JJ.

                                                    DATE:          31 JULY 2026

                      P.C.

                      1.            We have heard Mr. Goel, learned counsel for the applicant.
                      Respondents though served not appeared. Affidavit of Service is already filed.

                      2.            By this interim application, the applicant has prayed for condonation of
                      delay of 28 days caused in filing the aforesaid appeal under the provisions of
                      Section 260A of the Income Tax Act, 1961.

                      3.            We have perused the averments as made in the application, which make
                      out a sufficient case for the delay to be condoned. Also, there is no written
                      opposition placed on record on behalf of the respondent to this application,
                      although an oral opposition.

                      4.            In the aforesaid circumstances, and in the interest of justice, the
                      application deserves to be allowed. It is accordingly allowed in terms of prayer
                      clause (a).




                                                          Page 1 of 2
                      Mane
                                                               20-IA-7009-25 IN ITXAL.DOC



5.         Office objections, if any, be removed within a period of eight weeks
from today, failing which the appeal shall stand dismissed without further reference
to the Court.




       (AARTI SATHE, J.)                        (G. S. KULKARNI, J.)




                                  Page 2 of 2
Mane

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Shilpa Goel