The Deputy Commissioner Of Income Tax Circle-1(1), Panaji v. Achintya Mittal

MCA 337 of 2025 vinita

IN THE HIGH COURT OF BOMBAY AT GOA

MISC.CIVIL APPLICATION NO.337 OF 2025 WITH TAX APPEAL NO.3 OF 2026 MISC.CIVIL APPLICATION NO.337 OF 2025 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), PANAJI ... APPLICANT

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ACHINTYA MITTAL ... RESPONDENT WITH TAX APPEAL NO.3 OF 2026 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), PANAJI ... APPELLANT

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ACHINTYA MITTAL ... RESPONDENT Ms. Susan Linhares,Standing Counsel for the Applicant. Mr Parag Roa and Mr Akhil Parrikar, Advocate for the Respondent No.1. CORAM:- SUMAN SHYAM & AMIT S. JAMSANDEKAR, JJ.

DATED :- 28th January, 2026 P.C.

Heard Ms S. Linahares, learned Standing Counsel for the Applicant and Mr Rao, learned Counsel for the Respondents.

2. This application has been filed with a prayer to condone the delay of 7 days in filing the connected tax appeal.

3. We have perused the explanation furnished by the Applicant for the delay. We find that sufficient explanation for condoning the delay of 7 days has been furnished by the Applicant.

4. Mr Rao, learned Counsel for the Respondent No.1 submits that he 28th January, 2026

MCA 337 of 2025 does not have any instructions to file reply opposing the application.

5. In view of the above and the explanation furnished by the Applicant, delay of 7 days is hereby condoned. Office to register the connected Appeal and list the appeal for admission in the next week.

6. List the Appeal along with tax Appeal No. 5/2025 on 4.2.2026.

7. Application stands disposed of.

AMIT S. JAMSANDEKAR, J.

SUMAN SHYAM, J.

28th January, 2026