Pr Commissioner Of Income Tax 5 Mumbai v. Vodafone Idea Limited Ay 2011 12 ITA 1919 Mum 2016
2026:BHC-OS:129-DB Sayyed 24 & 27-IA.934-938.2025.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.934 OF 2025 INTERIM APPLICATION NO.934 OF 2025 IN IN INCOME TAX APPEAL (L) NO.5234 OF 2025 INCOME TAX APPEAL (L) NO.5234 OF 2025 Pr. Commissioner of Income Pr. Commissioner of Income Tax-5, Mumbai Tax-5, Mumbai ...
...Applicant/Appellant Applicant/Appellant
Versus
Versus
M/s. Vodafone Idea Limited M/s. Vodafone Idea Limited ...
...Respondent
Respondent AND AND INTERIM APPLICATION NO.938 OF 2025 INTERIM APPLICATION NO.938 OF 2025 IN IN INCOME TAX APPEAL (L) NO.5210 OF 2025 INCOME TAX APPEAL (L) NO.5210 OF 2025 Pr. Commissioner of Income Pr. Commissioner of Income Tax-5, Mumbai Tax-5, Mumbai ...
...Applicant/Appellant Applicant/Appellant
Versus
Versus
M/s. Vodafone Idea Limited M/s. Vodafone Idea Limited
...Respondent
...Respondent
_____________________________________________________ Mr. Vikas T. Khanchandani for Applicant/Appellant in both IAs. Mr. Vikas T. Khanchandani for Applicant/Appellant in both IAs. Mr. Jitendra Singh a/w Ms. Shivali Mhatre for Respondent in both IAs. Mr. Jitendra Singh a/w Ms. Shivali Mhatre for Respondent in both IAs. _____________________________________________________ CORAM :
M. S. Sonak & Jitendra Jain, JJ.
DATED : 6 January 2026 PC.:- 1.
Heard Mr. Khanchandani for the Applicant and Mr. Singh for Heard Mr. Khanchandani for the Applicant and Mr. Singh for the Respondent.
the Respondent.
2.
These Interim Applications seek condonation of delay of 53 These Interim Applications seek condonation of delay of 53 days in instituting the appeals.
days in instituting the appeals.
3.
The reasons for the delay have been set-out in paragraph 4, 5 The reasons for the delay have been set-out in paragraph 4, 5 and 6. On perusing the same, we are satisfied that the sufficient cause is and 6. On perusing the same, we are satisfied that the sufficient cause is made out. The delay is not inordinate.
made out. The delay is not inordinate.
Sayyed 24 & 27-IA.934-938.2025.docx 4.
The learned counsel for the Respondent opposes the The learned counsel for the Respondent opposes the condonation by submitting that the cause shown is not sufficient. He condonation by submitting that the cause shown is not sufficient. He pointed out that the blame was sought to be apportioned on the counsel pointed out that the blame was sought to be apportioned on the counsel and that could not be a ground for condonation. and that could not be a ground for condonation. 5.
On perusing the Interim Applications, we find that this delay On perusing the Interim Applications, we find that this delay of 53 days, which was not inordinate, was caused for a variety of of 53 days, which was not inordinate, was caused for a variety of reasons, none of which would be styled as reasons, none of which would be styled as malafide malafide or deliberately or deliberately dilator. One of the reasons concerns the standing counsel who, on dilator. One of the reasons concerns the standing counsel who, on account of his engagements, could not immediately institute the appeal. account of his engagements, could not immediately institute the appeal. 6.
We are, accordingly, satisfied that there is sufficient cause We are, accordingly, satisfied that there is sufficient cause shown for condonation of delay. The Interim Applications are allowed shown for condonation of delay. The Interim Applications are allowed and the delay of 53 days in instituting these appeals are hereby and the delay of 53 days in instituting these appeals are hereby condoned.
condoned.
7.
Mr. Khanchandani states that office objections will be cleared Mr. Khanchandani states that office objections will be cleared within four weeks from today. Upon such clearance, the appeals should within four weeks from today. Upon such clearance, the appeals should be placed for 'Admission'.
be placed for 'Admission'.
(Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 06/01/2026 18:27:23