Pr Commissioner of Income Tax Central 4 vs Triumph International… — Income Tax | Bombay HC (2025)

Pr Commissioner of Income Tax Central 4 vs Triumph International… — Income Tax | Bombay HC (2025)

What the court decided

AI extract

Outcome

Condonation of the 67-day delay in filing Income Tax Appeal (L) No. 21717 of 2023; Interim Application allowed in terms of prayer clause (a); appeal to be listed for admission subject to removal of objections, if any, within ten weeks; no costs.

Issue for consideration

Whether the delay of 67 days in filing Income Tax Appeal (L) No. 21717 of 2023 under Section 260A of the Income Tax Act should be condoned.

Court's answer

Having perused the memo of the application and considering that the period of delay was not very gross, the reasons set out provide an appropriate justification and sufficient cause shown by the applicant for the delay in filing the appeal.

Ratio / Principle

In the interest of justice, the delay in filing the appeal is condoned.

Key takeaways

The Interim Application is allowed in terms of prayer clause (a).ratio¶20
The appeal is to be listed for admission, subject to removal of objections, if any, within ten weeks.ratio¶21
The interim application stands disposed of in the above terms, with no costs.ratio

Detailed headnote1 paragraphs

Condonation of Delay - Section 260A, Income Tax Act - Interim Application No. 3510 of 2025 in Income Tax Appeal (L) No. 21717 of 2023 - Revenue (Principal Commissioner of Income Tax Central 4) sought condonation of a 67-day delay in filing an appeal raising a substantial question of law - Respondent/Assessee (Triumph International Finance India Ltd.) filed no written opposition; its counsel orally opposed but did not dispute the settled principles on condonation of delay nor that the Revenue ought not be rendered remediless - period of delay held 'not very gross'; reasons in the application held to furnish appropriate justification and sufficient cause - delay condoned in the interest of justice - Interim Application allowed in terms of prayer clause (a) - appeal directed to be listed for admission subject to removal of objections, if any, within ten weeks - no costs. (Bom HC, Ordinary Original Civil Jurisdiction; G. S. Kulkarni & Aarti Sathe, JJ.; 19th December 2025)

133.IA.3510.2025.DOC

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

INTERIM APPLICATION NO.3510 OF 2025 IN INCOME TAX APPEAL (L) NO.21717 OF 2023

Principal Commissioner of Income Tax Central 4 versus

Triumph International Finance India Ltd.

Applicant

Respondent

Mr.Suresh Kumar for Applicant. Mr.P.C.Tripathi i/by Mr.Atul K.Jasani for the Respondent.

CORAM: G. S. KULKARNI &

AARTI SATHE, JJ.

DATE: 19^th December 2025

P.C.

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 67 days. On the Respondent/Assessee being served, the Respondent is represented by Mr.P.C.Tripathi, learned counsel. There is no written opposition filed to this application. Mr.P.C.Tripathi although has orally opposed this application, he would not dispute the well settled position in law in a catena of judgments of the Supreme Court in regard to the principles to be followed on condonation of delay and more particularly he would not dispute that, in the clear facts and circumstances of the case, as set out in the memo of the application, the Applicant/Revenue ought not to suffer or be rendered remediless in pursuing the Appeal, which seeks to raise a substantial question of law as raised in the memo of the Appeal.

MANISH Digitally signed byMANISH SURESHRAO SURESHRAO THATTE THATTE Date: 2025.12.2414:40:12 +0530

In the aforesaid circumstances, having perused the memo of the application and considering the period of delay not being very gross, 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

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Manish Thatte

133.IA.3510.2025.DOC

that the delay is condoned.

The Interim Application is hence allowed in terms of prayer clause (a).

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

Interim application stands disposed of in the above terms. No costs.

(AARTI SATHE, J.)

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Manish Thatte