Pr Commissioner Of Income Tax 2 v. Infinity Retail Ltd

974-IA-2116-2024 .DOC KIRAN KAWRE

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2116 OF 2024 IN INCOME TAX APPEAL (L) NO. 19874 OF 2023 Pr Commissioner Of Income Tax 2 ...Applicant

Versus

Infinity Retail Ltd.

...Respondent

_______ Mr. N.C. Mohanty for the Applicant.

None for Respondent.

_______

CORAM:

G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

DATED:

20 SEPTEMBER 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 56 days. 2.

Learned counsel for the Applicant has placed on record affidavit of service. However, the respondent is not represented. 3.

Having perused the memo of the application and considering the 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 20 September 2024

974-IA-2116-2024 .DOC regard to the delay in filing the appeal. The position in law as laid down in catena of judgments in regard to the principles to be followed on condoning the delay, is well settled. 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 four weeks from today. 6.

Disposed of in the above terms. No costs.

(SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) 20 September 2024