7-IA-2150-2024.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2150 OF 2024 IN INCOME TAX APPEAL (L) NO. 8501 OF 2024 Uttambhai V. Patel ...Applicant/Appellant Versus Commissioner of Income Tax Appeal ...Respondent _______ Mr. Hardik Vora (through V/C), with Anuj Jhaveri, Ritik Sinha, Arnav Karhad i/b Anuj Jhaveri, for Applicant/Appellant. Ms. Swapna Gokhale, for Respondent. _______ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 14th AUGUST 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 296 days. 2. The Interim Application is vehemently opposed on behalf of the learned counsel for the Respondent-Revenue. 3. In the aforesaid circumstances, having perused the memo of the application, in our opinion, the reasons as set out certainly provide for an appropriate justification and a sufficient cause shown by the applicant in regard to the delay in filing the appeal. It is hence in the interest of justice that the delay is condoned. Shivgan 7-IA-2150-2024.DOC 4. The application is hence allowed in terms of prayer clause (a). Interim application stands disposed of in the above terms. No costs. 5. Let the office objections, if any, be removed within a period of 8 weeks from today. (DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.) Shivgan SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.08.18 15:55:03 +0530