7-IA 2602-2024 IN ITXAL.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.2602 OF 2024 IN INCOME TAX APPEAL (L) NO. 22558 OF 2024 PR COMMISSIONER OF INCOME TAX 5 MUMBAI ...Applicant/Appellant Versus West Pioneer Properties India Private Limited AY 18 19 ITA 1333MUM2023 ...Respondents _______ Mr. Vikas T. Khanchandani, for Applicant/Appellant. Ms. Asifa Khan, for Respondents. _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 31 JULY 2026 P.C. 1. We have heard Mr. Khanchandani, learned counsel for the applicant and Mr. Khan, learned counsel for the respondent. 2. By this interim application, the applicant has prayed for condonation of delay of 144 days caused in filing the aforesaid appeal under the provisions of Section 260A of the Income Tax Act, 1961. 3. We have perused the averments as made in the application, which make out a sufficient case for the delay to be condoned. Also, there is no written opposition placed on record on behalf of the respondent to this application, although an oral opposition. Mane JYOTI RAJESH MANE Digitally signed by JYOTI RAJESH MANE Date: 2026.08.03 12:57:41 +0530 7-IA 2602-2024 IN ITXAL.DOC 4. In the aforesaid circumstances, and in the interest of justice, the application deserves to be allowed. It is accordingly allowed in terms of prayer clause (a). 5. Office objections, if any, be removed within a period of eight weeks from today, failing which the appeal shall stand dismissed without further reference to the Court. (AARTI SATHE, J.) (G. S. KULKARNI, J.) Mane