Pr Commissioner Of Income Tax 6 v. Gujarat Pipavav Port Limited

702-IA-1615-2024 (OS).DOC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 1615 OF 2024 IN INCOME TAX APPEAL(IT)(ST) NO. 1949 OF 2023 Pr Commissioner Of Income Tax 6 ...Applicant

Versus

Gujarat Pipavav Port Limited

...Respondent

___________ Mr. Suresh Kumar a/w Mohinee Chougule for Applicant. Mr. Atul Jasani, for Respondent.

__________

CORAM:

G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

Date:

20 DECEMBER, 2024.

P.C.

1.

We have heard Mr. Kumar, learned counsel for the Applicant/revenue and Mr. Atul Jasani, learned counsel for the respondent. 2.

By this application, the applicant has prayed for condonation of delay of 81 days in filing the aforesaid appeal under the provisions of Section 260A of the Income Tax Act, 1961.

3.

Mr. Atul Jasani, learned counsel for the assessee has vehemently opposed this application..

4.

We have perused the averments as made in the application, which make out a sufficient case for the delay to be condoned. 5.

In the aforesaid circumstances, it is in the interests of justice that the application is allowed. It is accordingly allowed in terms of prayer clause (a). 6.

Office objections, if any, be removed within a period of eight weeks from today, failing which the appeal shall stand dismissed without further reference to the Court. (ADVAIT M. SETHNA, J.) (G. S. KULKARNI, J.) Mayur Adane