The Bombay High Court allowed an interim application condoning a three-day delay in filing an appeal under Section 260A of the Income Tax Act by the Pr. CIT, citing sufficient justification and justice.
Interim application allowed; appeal listed for admission subject to removal of objections within six weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
907-IA 568-24 IN ITXAL 1593-23.DOC
PRAJAKTASAGARVARTAK Digitallysigned byPRAJAKTASAGARVARTAKDate:2024.08.0115:00:25+0530
Prajakta Vartak
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 568 OF 2024 IN
INCOME TAX APPEAL (L.) NO. 1593 OF 2023
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
Mr. Suresh Kumar for Applicant/Appellant. Mr. Atul Jasani for Respondent.
CORAM: G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ. DATED: 31 July, 2024
P.C.
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.
Page 1 of 2 31 July, 2024
907-IA 568-24 IN ITXAL 1593-23.DOC
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.
(SOMASEKHAR SUNDARESAN, J.)
Page 2 of 2 31 July, 2024
1 issue framed by the court
Whether the delay of three days in filing the appeal under Section 260A of the Income Tax Act can be condoned as sufficient cause.
1 provisions across 1 enactments
Pr. Commissioner of Income Tax, Central-2
K Raheja Corporate Services Pvt. Ltd.
G. S. KULKARNI
SOMASEKHAR SUNDARESAN
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
