Commissioner Of Income Tax It 4 vs Renaissance Services Bv
2024 Latest Caselaw 22921 Bom

Bombay High Court

Commissioner Of Income Tax It 4 vs Renaissance Services Bv on 6 August, 2024

Author: G. S. Kulkarni

Bench: G. S. Kulkarni

             Digitally
             signed by
             PRASHANT
    PRASHANT VILAS

2024:BHC-OS:12547-DB
    VILAS
    RANE
             RANE
             Date:
             2024.08.17
             13:07:10
                                                                                                     21IA234-24.DOC
             +0530




           PVR

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

                                             INTERIM APPLICATION NO. 234 OF 2024
                                                             IN
                                              INCOME TAX APPEAL NO.72 OF 2024

                          Commissioner of Income Tax IT-4                                   ...Appellant
                                      Vs.
                          Renaissance Services BV                                           ...Respondent
                                                         _______

                          Mr. Suresh Kumar for Appellant.
                          Mr.Paras Savla with Mr. Harsh Shah, Mr. Pratik Poddar & Ms. Rajnandini
                          Shukla, 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 3 days.

2. Mr. Savla, 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

21IA234-24.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