Pr Commissioner Of Income Tax 2 vs Tata Sons Ltd
2024 Latest Caselaw 22906 Bom

Bombay High Court

Pr Commissioner Of Income Tax 2 vs Tata Sons Ltd on 6 August, 2024

Author: G. S. Kulkarni

Bench: G. S. Kulkarni

    PRASHANT
    VILAS
2024:BHC-OS:12557-DB
    RANE
     Digitally signed by
                                                                                                   30-IA 1238-24.DOC
     PRASHANT VILAS
     RANE
     Date: 2024.08.17
     15:03:06 +0530




          PVR

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

                                             INTERIM APPLICATION NO. 1238 OF 2024
                                                             IN
                                            INCOME TAX APPEAL (L.) NO.24470 OF 2022

                           Pr. Commissioner of Income Tax 2                                  ...Appellant
                                       Vs.
                           Tata Sons Ltd.                                                    ...Respondent
                                                           _______

                           Mr. Suresh Kumar for Appellant.
                           Mr.Upendra Lokegaonkar i/b. Mint and Confreres, 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 31 days.

2. Mr. Lokegaonkar, learned counsel for the respondent although has

opposed this application, he would not dispute the well settled position in

law in catena of judgments of the Supreme Court in regard to the principles

to be followed on condoning the delay.

6 August 2024

30-IA 1238-24.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 in

regard to the delay in filing 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