Commissioner Of Income Tax It 2 vs Global Cricket Corporation Pte Ltd
2024 Latest Caselaw 22905 Bom

Bombay High Court

Commissioner Of Income Tax It 2 vs Global Cricket Corporation Pte Ltd on 6 August, 2024

Author: G. S. Kulkarni

Bench: G. S. Kulkarni

             Digitally
             signed by


2024:BHC-OS:12550-DB
    VILAS
    RANE
             PRASHANT
    PRASHANT VILAS
             RANE
             Date:
             2024.08.17
                                                                                                    24IA-440-24.DOC
             13:08:14
             +0530




         PVR

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

                                            INTERIM APPLICATION NO. 440 OF 2024
                                                            IN
                                           INCOME TAX APPEAL (L.) NO.16734 OF 2023

                          Commissioner of Income Tax IT - 2                                 ...Appellant
                                      Vs.
                          Global Cricket Corporation PTE Ltd.                               ...Respondent
                                                          _______

                          Mr. Suresh Kumar for Appellant.
                          None for Respondent.
                                                                     _______

                                                              CORAM:      G. S. KULKARNI &
                                                                          SOMASEKHAR SUNDARESAN, JJ.

                                                              DATED:      6 August 2024

                          P.C.

1. 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 1 days.

2. None for the respondent although served. The position in law in

catena of judgments of the Supreme Court on the principles to be followed

on condoning the delay, is well settled.

6 August 2024

24IA-440-24.DOC

3. 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 to

condone the delay in filing of the appeal. It is hence in the interest of justice

that the delay is condoned.

4. The application is hence allowed in terms of prayer clause (a).

5. The appeal accordingly be listed for admission, subject to removal of

objections, if any, to be removed within six weeks from today.

6. Disposed of in the above terms. No costs.

(SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.)

6 August 2024