Pr Commissioner Of Income Tax 41 vs Harshita Ramesh Kataria
2024 Latest Caselaw 22912 Bom

Bombay High Court

Pr Commissioner Of Income Tax 41 vs Harshita Ramesh Kataria on 6 August, 2024

Author: G. S. Kulkarni

Bench: G. S. Kulkarni

             Digitally
             signed by
             PRASHANT
    PRASHANT VILAS

2024:BHC-OS:12634-DB
    VILAS
    RANE
             RANE
             Date:
             2024.08.17
             13:07:11
                                                                                                    19IA-178-24.DOC
             +0530




           PVR

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

                                             INTERIM APPLICATION NO. 178 OF 2024
                                                             IN
                                            INCOME TAX APPEAL (L.) NO.4010 OF 2023

                          Pr. Commissioner of Income Tax -41                                ...Appellant
                                     Vs.
                          Harshita Ramesh Kataria                                           ...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 10 days.

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

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

be followed on condoning the delay, is well settled.

6 August 2024

19IA-178-24.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 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