Pr Commissioner Of Income Tax 1 Pune v. Garratt Motion Techonologies India Pvt Ltd

944-IA-956-2024.DOC KIRAN KAWRE

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 956 OF 2024 IN INCOME TAX APPEAL (L) NO. 25090 OF 2022 Pr Commissioner Of Income Tax 1 Pune ...Applicant

Versus

Garratt Motion Techonologies India Pvt.Ltd.

...Respondent

_______ Mr. Suresh Kumar for the Applicant.

Mr. P.C. Tripathi i/by Mr. Atul Jasani 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 37 days. 2.

The position in law in catena of judgments in regard to the principles to be followed on condoning the delay, is well settled. 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 is shown by the applicant in 20 September 2024

944-IA-956-2024.DOC 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 four weeks from today. 6.

Disposed of in the above terms. No costs.

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