Pr.Commissioner Of Income Tax 4 v. Morgan Stanley Advantage Services Pvt Ltd

Digitally signed by PRASHANT VILAS RANE Date:

2024.08.17 13:07:11 +0530 PRASHANT VILAS RANE 22IA253-24.DOC PVR

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 253 OF 2024 IN INCOME TAX APPEAL (l) NO.28902 OF 2022 Pr.Commissioner of Income Tax -4 ...Appellant Vs.

Morgan Stanley Advantage Services Pvt.Ltd.

...Respondent

_______ Mr. Suresh Kumar for Appellant.

Mr.Anupam Dighe with Ms. Renita Alex i/b. India Law Alliance, for Respondent.

_______

CORAM:

G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

DATED:

6 August 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 13 days. 2.

Mr. Dighe, learned counsel for the respondent although has 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.

6 August 2024

22IA253-24.DOC 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.

(SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) 6 August 2024