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2024 DAILYLAW 2326 (BOM)

PR COMMISSIONER OF INCOME TAX CENTRAL 4 v. macrotech developers limited

IA/3077/2024 · 2026-08-29

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Judgment text

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9-IA 3077-24.DOC Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 3077 OF 2024 IN INCOME TAX APPEAL (L) NO. 25825 OF 2024 The Principal Commissioner of Income Tax Central-4 … Applicant/Appellant Vs. Macrotech Developers Limited … Respondent _________ Mr. Suresh Kumar for the applicant/appellant. Mr. Jas Sanghavi with Ms. Linzy Sharan i/b. PDS Legal for Respondent. __________ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 29 AUGUST, 2026. P.C. 1. By this Interim Application, the applicant/appellant has prayed for condonation of delay of 23 days in filing the aforesaid Appeal under Section 260A of the Income-tax Act, 1961. The Interim Application is opposed by Mr. Sanghavi, learned counsel for the respondent. 2. We have perused the averments made in the application. Considering the period of delay and the settled principles of law governing applications for condonation of delay, in our opinion, it is appropriate that the delay is condoned. 3. The application is accordingly allowed in terms of prayer clause (a). 4. Office objections, if any, be removed within a period of eight weeks from today. 5. List the appeal for admission after the removal of office objections. 6. Interim Application stands disposed of in the aforesaid terms. No costs. (DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.) 29 August, 2026 PRAJAKTA SAGAR VARTAK Digitally signed by PRAJAKTA SAGAR VARTAK Date: 2026.09.02 16:59:44 +0530