Commissioner Of Income Tax It 2 v. Global Cricket Corporation Pte Ltd

Digitally signed by PRASHANT VILAS RANE Date:

2024.08.17 13:08:14 +0530 24IA-440-24.DOC PRASHANT VILAS RANE PVR

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 440 OF 2024 IN INCOME TAX APPEAL (L.) NO.16734 OF 2023 Commissioner of Income Tax IT - 2 ...Appellant Vs.

Global Cricket Corporation PTE Ltd.

...Respondent

_______ Mr. Suresh Kumar for Appellant.

None 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 1 days.

2.

None for the respondent although served. The position in law in catena of judgments of the Supreme Court on the principles to be followed on condoning the delay, is well settled.

6 August 2024

24IA-440-24.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 to condone the delay in filing of 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