Pr Commissioner Of Income Tax Central 3 v. Usv Private Limited

782-IA-2109-2024 (OS).DOC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2109 OF 2024 IN INCOME TAX APPEAL (L) NO. 31899 OF 2022 Pr Commissioner Of Income Tax Central 3 ...Applicant

Versus

USV private limited

...Respondent

___________ Mr. Suresh Kumar i/b Mohinee Chougule for Applicant. Mr. Paras Savla a/w Pratik Poddar for Respondent. __________

CORAM:

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

Date:

11 DECEMBER, 2024.

P.C.

1.

We have heard Mr. Kumar, learned counsel for the Applicant/revenue and Mr. Paras Savla, learned counsel for the Respondent. 2.

By this application, the applicant has prayed for condonation of delay of 98 days in filing the aforesaid appeal under the provisions of Section 260A of the Income Tax Act, 1961.

3.

We have perused the averments as made in the application, which make out a sufficient case for the delay to be condoned. Also, there is no written opposition placed on record on behalf of the respondent to this Application, although an oral opposition. 4.

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). 5.

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