301- IA-2599-2024.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2599 OF 2024 IN INCOME TAX APPEAL (L) NO. 18303 OF 2024 Principal Commissioner of Income Tax-5, Mumbai ...Applicant/Appellant Versus JSW Investment Pvt Ltd AY 2014 15 ...Respondent _______ Mr Vikas T Khanchandani, for Applicant/Appellant. Mr Avanish Patil, i/b Vaish Associates, for Respondent. _______ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 11 SEPTEMBER 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 83 days. Mr Avanish Patil, learned counsel appearing for the Respondent, opposes this application. 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 applicant in regard to the delay in filing the appeal. It is hence in the interest of justice that the delay is condoned. 3. The application is hence allowed in terms of prayer clause (a). Interim Shivgan SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.09.17 13:15:45 +0530 301- IA-2599-2024.DOC application stands disposed of in the above terms. No costs. 4. 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