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2024 DAILYLAW 1699 (BOM)

PR COMMISSIONER OF INCOME TAX 2 v. MPL PLASTICS LTD

IA/2120/2024 · 2026-07-10

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Judgment text

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9-IA-2120-2024.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2120 OF 2024 IN INCOME TAX APPEAL (L) NO. 2505 OF 2024 Pr. Commissioner of Income Tax-2 ...Applicant Versus MPL Plastics Ltd. ...Respondent _________ Mr. M. C. Mohanty for Applicant. Mr. Atul K. Jasani i/b Mr. Subhash S. Shetty for Respondent. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 10 JULY 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 55 days. There is no written opposition filed to this application by the learned counsel for the Revenue. 2. In the aforesaid circumstances, having perused the memo of the application and considering the period of delay not being very gross, in our opinion, the reasons as set out certainly provide for an appropriate justification and a sufficient cause shown by the applicants in regard to the delay in filing the appeal. It is hence in the interest of justice that the delay is condoned. 3. Let the office objections, if any, be removed within a period of eight weeks from today. 4. Interim application is accordingly allowed in terms of prayer clause (a). Interim Application stands disposed of in the aforesaid terms. No costs. (AARTI SATHE, J.) (G. S. KULKARNI, J.) 10 July 2026 Kiran Kawre KAWRE KIRAN KALYAN Digitally signed by KAWRE KIRAN KALYAN Date: 2026.07.13 11:27:40 +0530