INCOME TAX APPEAL (L) NO.26181 OF 2022 Pr.Commissioner of Income Tax Central-4 v. IVP Limited
Case at a glance
- Order date
- 26 Sep 2025
- Bench
- AARTI SATHE, G S KULKARNI
Outcome
Disposed of
Interim Application is disposed of in the above terms
Provisions considered
- Income Tax Act, 1961 s. 260A
Key paragraphs
- Para 22. From the record it can be seen that the Respondent has been served. The affidavit of service is placed on record. However, the Respondent has not been represented. We accordingly proceed to dispose of the present application.
- Para 66. We accordingly allow this application in terms of prayer clause (a). The appeal accordingly be listed for admission, subject to removal of objections, if any, to be removed within four weeks from today.
- Para 77. Interim Application is disposed of in the above terms. No costs. (AARTI SATHE, J.) (G. S. KULKARNI, J.) Manish Thatte
Judgment
Mr.Suresh Kumar for Applicant. _______ _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 26th September 2025 P.C.
We have heard learned counsel for the Applicant 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, 1961. The delay which is sought to be condoned is of 50 days.
From the record it can be seen that the Respondent has been served. The affidavit of service is placed on record. However, the Respondent has not been represented. We accordingly proceed to dispose of the present application.
The position in law in catena of judgments of the Supreme Court in regard to the principles to be followed on condoning the delay, is well settled. MANISH SURESHRAO THATTE MANISH SURESHRAO THATTE
Having heard Mr.Suresh Kumar, learned counsel for the Applicant- Revenue and having perused the averments as made in the application, in our Manish Thatte
30.IA.1661.2024.DOC opinion, sufficient cause has been made out by the Applicant-Revenue to condone the delay in filing of the aforesaid appeal.
We accordingly allow this application in terms of prayer clause (a). The appeal accordingly be listed for admission, subject to removal of objections, if any, to be removed within four weeks from today.
Operative part
Interim Application is disposed of in the above terms. No costs. (AARTI SATHE, J.) (G. S. KULKARNI, J.) Manish Thatte
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Interim Application is disposed of in the above terms
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 260A.
Which court decided this case, and when?
Bombay High Court, on 26 Sep 2025. The bench was AARTI SATHE, G S KULKARNI.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.