Bombay High Court Condones 191-day Delay In Income Tax Department’s Appeal Under Section 260A

The Case

PR COMMISSIONER OF INCOME TAX 8 MUMBAI Vs 9X MEDIA P LTD AY 2012 13 ITA 4600 MUM 2017
Case No.: IA/2992/2024
Decided on: 09/11/2026
CNR: HCBM020286862024 ·
High Court of Bombay at Mumbai

The Legal Issue

The Court considered an interim application filed by the Principal Commissioner of Income Tax, Mumbai, praying for condonation of delay in filing an appeal under Section 260A of the Income Tax Act. The delay sought to be condoned was of 191 days. The Court was required to determine whether sufficient cause was shown for the delay.

Facts of the Case

The Applicant/Appellant filed an interim application 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 191 days. Despite service of notice, none appeared for the Respondent. An affidavit of service to that effect is placed on record.

Summary of the Decision

The Court, having perused the memo of the application and considering the period of delay not being very gross, found that the reasons set out provided appropriate justification and sufficient cause shown by the applicant for the delay. It is hence in the interest of justice that the delay is condoned. The application is allowed in terms of prayer clause (a). Interim application stands disposed of in the above terms. No costs. Let the office objections, if any, be removed within a period of two weeks from today.

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