M S Roadlines vs Income Tax Officer Wd 28(2)(2) — Bombay HC (2025) — LawSathi Research

M S Roadlines vs Income Tax Officer Wd 28(2)(2) — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Delay in filing Interim Application No.3436 of 2024 condoned; Income Tax Appeal (L) No.4181 of 2020 restored to the file of the Court along with any Interim Applications pending therein, subject to payment of costs of Rs.10,000 to the High Court Employees Medical Welfare Fund at Mumbai by NEFT/RTGS within two weeks, failing which the Interim Application shall stand dismissed.

Issue for consideration

Whether the delay in filing Interim Application No.3436 of 2024 should be condoned. +1 more

Court's answer

Though not fully satisfied with the explanation for the delay, the Court condoned the delay in order to ensure the Applicant is not denied an opportunity to raise its grievances on merits.

Ratio / Principle

The Appeal was restored to the file of the Court together with any Interim Application pending therein.

Key takeaways

Restoration was made subject to the Petitioner paying costs of Rs.10,000 to the High Court Employees Medical Welfare Fund at Mumbai, through NEFT/RTGS within two weeks.ratio¶20
If the costs are not paid within the stipulated period, the Interim Application shall stand dismissed without further reference to the Court.ratio¶27

Detailed headnote1 paragraphs

High Court of Judicature at Bombay (OOCJ), Coram B. P. Colabawalla and Amit S. Jamsandekar, JJ. (order dated 8 October 2025): Interim Application No.3436 of 2024 in Income Tax Appeal (L) No.4181 of 2020 (M. S. Roadlines v. Income Tax Officer WD 28(2)(2), Mumbai). The Appeal had stood dismissed under Rule 986 of the High Court (Original Side) Rules, 1980 pursuant to the Court's notice dated 2 May 2022, after office objections were not removed by 31 May 2022. Though not fully satisfied with the explanation for the delay, the Court condoned the delay and restored the Appeal, along with any pending Interim Applications, to ensure the Applicant was not denied an opportunity to agitate its grievances on merits - subject to payment of costs of Rs.10,000 to the High Court Employees Medical Welfare Fund at Mumbai by NEFT/RTGS within two weeks; non-payment within the stipulated period would result in the Interim Application standing dismissed without further reference to the Court. Interim Application disposed of accordingly.

17.os.ia.3436.2024.doc

Digitally signed by VINA VINA ARVIND ARVIND KHADPE KHADPE Date: 2025.10.10 12:05:46 +0530

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.3436 OF 2024 IN INCOME TAX APPEAL (L) NO.4181 OF 2020

M. S. Roadlines

.. Applicant / Appellant

Versus

Income Tax Officer WD 28(2)(2), Mumbai .. Respondent

Mr. Devendra Jain, Advocate for the Applicant / Appellant.

Mr. Arjun Gupta, Advocate for the Respondent-Revenue.

CORAM: B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ. DATE: OCTOBER 8, 2025

P. C.

The above Interim Application is filed to condone the delay in filing the above Interim Application and to restore the above Appeal.

The above Appeal was dismissed pursuant to the notice issued by this Court dated 2^nd May, 2022. This notice directed that all office objections interalia in all Income Tax Appeals have to be removed by 31^st May, 2022, failing which, the same would stand rejected under Rule 986 of the High Court (Original Side) Rules, 1980. This notice of the High Court is dated 2^nd

OCTOBER 08, 2025

Vina Khadpe,PS

Page 1 of 3

17.os.ia.3436.2024.doc

May, 2022. Since, the office objections were not removed, the above Appeal stood dismissed.

We have heard Mr. Jain, the learned Advocate appearing on behalf of the Applicant as well as Mr. Gupta, the learned Advocate appearing on behalf of the Revenue.

Though we are not fully satisfied with the explanation for the delay, in order to ensure that the Applicant is not denied an opportunity to raise its grievances on merits, we hereby condoned the delay and restore the above Appeal as well as any Interim Application pending therein to the file of this Court. This, of course, is subject to the Petitioner paying costs of Rs.10,000/to the High Court Employees Medical Welfare Fund at Mumbai. The aforesaid costs shall be paid through NEFT / RTGS within a period of two weeks from today. The bank account details are as follows :-

Account Name: The High Court Employees Medical Welfare Fund at Mumbai.

Bank Name and Branch: Bank of India, Mumbai (Main) Branch.

Account No: 000120110001337 IFSC Code: BKID0000001.

Page 2 of 3 OCTOBER 08, 2025

Vina Khadpe,PS

17.os.ia.3436.2024.doc

It is needless to clarify, if the costs are not paid within a stipulated period, the above Interim Application shall stand dismissed without further reference to the Court.

The Interim Application is disposed of in the aforesaid terms.

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.

[ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.]

Page 3 of 3

Vina Khadpe,PS

OCTOBER 08, 2025