Pr Commissioner Of Income Tax 2 v. State Bank Of India

906-IA 1278-24 IN ITXAL 32046-23.DOC Digitally signed by PRAJAKTA SAGAR VARTAK Date:

2025.10.13 15:42:10 +0530 PRAJAKTA SAGAR VARTAK Prajakta Vartak

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 1278 OF 2024 IN INCOME TAX APPEAL (L.) NO. 32046 OF 2023 The Principal Commissioner of Income Tax-2, Mumbai ...Appellant Vs.

State Bank of India ..Respondent __________ Mr. N. C. Mohanty for Applicant/Appellant.

Mr. Atul Jasani for Respondent.

__________

CORAM:

G. S. KULKARNI & AARTI SATHE, JJ.

DATE:

10 OCTOBER 2025.

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 174 days. 2.

Mr. Jasani, learned counsel for the respondent although has vehemently 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.

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.

(AARTI SATHE, J.) (G. S. KULKARNI, J.) 10 October 2025