Ilaben K Ghadia v. The Deputy Commissioner of Income Tax Central Circle 1 (1 )
Condonation of delay – Income Tax Appeal – delay of about 506 days
Case brief
What is this about?
Bombay High Court, Ordinary Original Civil Jurisdiction - Interim Application No.703 of 2025 in Income Tax Appeal (L) No.1644 of 2025, Ilaben K. Ghadia v. The Deputy Commissioner of Income Tax Central Circle 1(1); order dated 06 January 2026 by M. S. Sonak & Jitendra Jain, JJ. (Jitendra Jain, J. author). Condonation of delay of about 506 days in instituting an income tax appeal granted where the assessee, after the impugned order, bona fide pursued a rectification miscellaneous application (disposed of 16 October 2024) believing that if allowed no appeal would be necessary; appeal filed 16 January 2025; sufficient cause made out on cumulative consideration; IA disposed of and Registry directed to number the appeal and list it for admission on 27 January 2026. No statutes or precedents cited in the order.
What did the court decide?
Delay of about 506 days in instituting the appeal condoned; Interim Application No.703 of 2025 disposed of; Registry to number the appeal and place it for admission on 27 January 2026.