Principal Commissioner Of Income Tax 4 Mumbai v. Morgan Stanley India Company Pvt Ltd

2026:BHC-OS:12858-DB 10-IA 3786-25.DOC Prajakta Vartak

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 3786 OF 2025 IN INCOME TAX APPEAL (ST) NO. 38487 OF 2024 Principal Commissioner Of Income Tax 4 Mumbai ...Applicant

Versus

M/s. Morgan Stanley India Company Pvt Ltd

...Respondent

_________ Ms. Shilpa Goel for Applicant.

Ms. Renita Alex with Ms. Ruhi Konuri i/b. India Law Alliance for Respondents. __________

CORAM:

G. S. KULKARNI & AARTI SATHE, JJ.

DATE:

11 JUNE 2026 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 prayed for to be condoned is of 176 days. There is no written opposition filed to this application by the learned counsel for the Revenue.

2.

In the aforesaid circumstances, having perused the memo of the application and considering the period of delay not being gross, 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. 11 June 2026

10-IA 3786-25.DOC 3.

The application is accordingly allowed in terms of prayer clause (a). Interim application stands disposed of in the above terms. No costs. 4.

Let the office objections, if any, be removed within a period of 8 weeks from today.

5.

The appeals accordingly be listed for admission on 11 September 2026. (AARTI SATHE, J.) (G. S. KULKARNI, J.) Signed by: Prajakta Vartak Designation: PA To Honourable Judge Date: 11/06/2026 20:06:02 11 June 2026