Pr Commissioner of Income Tax Central 2 vs K Raheja Corporate Services Pvt. Ltd.

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912-IA 1212-24 IN ITXAL 1426-23.DOC

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PRAJAKTASAGARVARTAK Digitallysigned byPRAJAKTASAGARVARTAKDate:2024.08.0115:00:24+0530

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Prajakta Vartak

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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INTERIM APPLICATION NO. 1212 OF 2024 IN

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INCOME TAX APPEAL (L.) NO. 1426 OF 2023

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Pr. Commissioner of Income Tax Central–2 ...Applicant In the matter between Pr. Commissioner of Income Tax Central–2 ...Appellant Vs. K Raheja Corporate Services Pvt. Ltd. ...Respondent

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Mr. Suresh Kumar for Applicant/Appellant. Mr. Atul Jasani for Respondent.

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CORAM: G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ. DATED: 31 July, 2024

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P.C.

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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 3 days.

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Mr. Jasani, learned counsel for the respondent although has opposed this application, he would not dispute the well settled position in law in catena of judgments of the Supreme Court in regard to the principles to be followed on condoning the delay.

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Page 1 of 2 31 July, 2024

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912-IA 1212-24 IN ITXAL 1426-23.DOC

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Having perused the memo of the application and considering the short period of delay, 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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The application is hence allowed in terms of prayer clause (a).

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The appeal accordingly be listed for admission, subject to removal of objections, if any, to be removed within six weeks from today.

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Disposed of in the above terms. No costs.

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(SOMASEKHAR SUNDARESAN, J.)

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(G. S. KULKARNI , J.)

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Page 2 of 2 31 July, 2024

Pr Commissioner of Income Tax Central 2 v. K Raheja Corporate Services Pvt. Ltd.

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Pr Commissioner of Income Tax Central 2 v. K Raheja Corporate Services Pvt. Ltd.

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