Shirish M Dalvi v. Commissioner Of Income Tax ( Appeals ) 33

2025:BHC-OS:1742-DB Sayyed 11-IA.1911.2024.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.1911 OF 2024 INTERIM APPLICATION NO.1911 OF 2024 IN IN INCOME TAX APPEAL (L) NO.16526 OF 2024 INCOME TAX APPEAL (L) NO.16526 OF 2024 Shirish M. Dalvi Shirish M. Dalvi ...

...Applicant/Appellant Applicant/Appellant

Versus

Versus

Commissioner of Income Tax Commissioner of Income Tax (Appeals)-33, Navi Mumbai & Anr.

(Appeals)-33, Navi Mumbai & Anr.

...

...Respondents

Respondents _____________________________________________________ Mr. Prakash D. Shah with Mr. Vishal Khanavkar and Mr. Jas Sanghavi Mr. Prakash D. Shah with Mr. Vishal Khanavkar and Mr. Jas Sanghavi i/b. Mr. Vishal Khavavkar for Applicant/Appellant. i/b. Mr. Vishal Khavavkar for Applicant/Appellant. Mr. Akhileshwar Sharma for Respondent.

Mr. Akhileshwar Sharma for Respondent.

_____________________________________________________ CORAM :

M. S. Sonak & Jitendra Jain, JJ.

DATED : 5 February 2025 PC.:- 1.

Heard learned counsel for the parties.

Heard learned counsel for the parties.

2.

Though the delay in this case is of 436 days, the explanation Though the delay in this case is of 436 days, the explanation given in paragraphs 3, 9, 10 and 11 constitutes sufficient cause. given in paragraphs 3, 9, 10 and 11 constitutes sufficient cause. 3.

Some time was spent in the proceedings taken out and there Some time was spent in the proceedings taken out and there was serious handicap on account of health issues detailed in paragraph was serious handicap on account of health issues detailed in paragraph 10 and 11.

10 and 11.

4.

In such matters, it is not the length of the delay, but the In such matters, it is not the length of the delay, but the quality of the explanation which is crucial. Therefore, even after quality of the explanation which is crucial. Therefore, even after considering the objections raised by Mr.

considering the objections raised by Mr. Sharma Sharma, learned counsel for the , learned counsel for the Respondent, we condone the delay in instituting the accompanying Respondent, we condone the delay in instituting the accompanying appeal.

appeal.

5.

This Interim Application is disposed of.

This Interim Application is disposed of.

(Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 05/02/2025 17:39:07