2-IA 2281-24 IN ITXAL.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO.2281 OF 2024 IN INCOME TAX APPEAL (L) NO. 21755 OF 2024 Principal Commissioner Of Income Tax 5 Mumbai ...Applicant Versus Silmohan Gems Private Limited - Ay 2012-13 450/Mum/2023 (Ay- 2012-13) ...Respondents _______ Mr. Vikas T. Khanchandani, for Applicant. Mr. Gautam Thakar a/w. Mr. Sameer Dalal, for the Respondent. _______ 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. Thakar, learned counsel for the respondent. 2. By this interim application, the applicant has prayed for condonation of delay of 157 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 12:57:42 +0530 2-IA 2281-24 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