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Bombay High CourtIA/333/2024disposed off

Commissioner Of Income Tax International Taxation 3 v. Kalpesh R Jhaveri

2025-08-06Hon'Ble Shri Justice B.P. Colabawalla , Hon'Ble Shri Justice Firdosh Phiroze Pooniwalla2 pages

73-333-2024-IA=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 333 OF 2024 IN INCOME TAX APPEAL (L) NO. 22321 OF 2023 Digitally signed by UDAY SHIVAJI JAGTAP Date:

2025.08.08 11:31:27 +0530 UDAY SHIVAJI JAGTAP Commissioner of Income Tax (International Taxation) - 3 .. Applicant

Versus

Kalpesh R. Jhaveri .. Respondent Mr. Subir Kumar a/w Niyanta Trivedi, Advocates for the Applicant.

CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.

DATE:

AUGUST 6, 2025.

P. C.

1.

This Interim Application is filed by the Revenue seeking condonation of delay of 64 days in filing the above Appeal. The learned Advocate appearing on behalf of the Appellant - Revenue states that the above Interim Application as well as the papers and proceedings in the above Appeal Memo have been served on the Respondent as evidenced by the Affidavit of Service, dated 2nd August 2025.

AUGUST 6, 2025 Uday S. Jagtap

73-333-2024-IA=.doc 2.

Having heard the learned Counsel for the Applicant / Appellant and after perusing the Interim Application, we are satisfied with the explanation given for the delay. Accordingly, the delay is condoned. 3.

Now that the delay is condoned, the Advocates for the Appellant shall remove all other office objections, if any, within a period of 4 weeks from today, failing which the above Appeal shall stand dismissed without further reference to the Court.

4.

The above Interim Application is disposed of in the aforesaid terms. However, there shall be no order as to costs. 5.

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] AUGUST 6, 2025 Uday S. Jagtap