Pr Commissioner Of Income Tax 6 Mumbai v. Kl Crescent Infrastructure Pvt Ltd Ay 2011 12 ITA 3242 Mum 2022

2-ITXA-1028-2024 (OS).DOCX Digitally signed by PALLAVI MAHENDRA WARGAONKAR Date:

2025.11.28 15:28:52 +0530 PALLAVI MAHENDRA WARGAONKAR Pallavi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (IT) NO. 1028 OF 2024 WITH INTERIM APPLICATION NO.531 OF 2025 Pr Commissioner Of Income Tax 6 Mumbai ...Appellant

Versus

KL Crescent Infrastructure Pvt Ltd AY. 2011-12 Ita 3242 Mum 2022

...Respondent

______________________________________________________ Mr. Akhileshwar Sharma (V.C.) a/w Ms. Shradha Worlikar for Appellant.

______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 27 November 2025 P.C.:- 1.

This is an application for condonation of delay of 185 days in instituting this Appeal. While the explanation for the delay may be satisfactory, we fail to understand how an Appeal under Section 260-A of the Income Tax Act lies against an order disposing of M.A. No.501/MUM/2022 by the ITAT.

2.

Mr. Sharma submits that as against the main order passed by the Income Tax Appellate Tribunal in ITA/3242/MUM/2022, in which M.A. No.501/MUM/2022 was passed, we have already admitted ITXA/205/2024 on 6

2-ITXA-1028-2024 (OS).DOCX November 2025.

3.

Even if that be so, we are satisfied that no Appeal would lie against the orders simplicitor allowing M.A. No.501/MUM/2022. Therefore, there is no point in condoning this delay.

4.

The application for condonation as well as the Appeal itself and the M.A. in such Appeal are dismissed with liberty to the Appellant to take out such proceedings as may be available under the law to challenge the order disposing of M.A. No.501/MUM/2022 in ITA/3242/MUM/2022.

5.

All contentions on merits of the order impugned in this Appeal are left open.

6.

This Interim Application and the Appeal are disposed of in the above terms. No costs.

(Advait M. Sethna, J) (M.S. Sonak, J.)