Directi Internet Solutions Pvt Ltd v. I T O Ward 5 1 3
1 901.IA.1890.2025.DOC
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.1890 OF 2025 IN INCOME TAX APPEAL (L) NO.30014 OF 2024 Directi Internet Solution Applicant versus Income Tax Officer, Ward 5(1)(3) Respondent _______ Ms.Jas Sanghavi i/by PDS Legal for Applicant. Mr.Vikas T.Khanchandani for Respondent _______
CORAM:
G. S. KULKARNI & AARTI SATHE, JJ.
DATE:
18th April 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 which is sought to be condoned is of 10 days. The Respondent is represented by Mr.Vikas Khanchandani, learned counsel. There is no written opposition filed to this application. Mr.Khanchandani although has orally opposed this application, he would not dispute the well settled position in law in a catena of judgments of the Supreme Court in regard to the principles to be followed on condoning the delay, and more particularly he would not dispute that, in the clear facts and circumstances of the case, as set out in the memo of the application, the Applicant ought not to suffer or be rendered remediless in pursuing the appeal, which seeks MANISH SURESHRAO THATTE Date: 2026.04.18 17:06:35 +0530 MANISH SURESHRAO THATTE to raise a substantial question of law as raised in the memo of the appeal. 2.
In the aforesaid circumstances, having perused the memo of the application and considering the period of delay not being very gross, in our M.S.Thatte
2 901.IA.1890.2025.DOC 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. 3.
The application is hence allowed in terms of prayer clause (a). 4.
The appeal accordingly be listed for admission, subject to removal of objections, if any, to be removed within eight weeks from today. 5.
Interim application stands disposed of in the above terms. No costs. (AARTI SATHE, J.) (G. S. KULKARNI, J.) M.S.Thatte