305- IA-3078-2024.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 3078 OF 2024 IN INCOME TAX APPEAL (L) NO. 23012 OF 2024 Principal Commissioner of Income Tax 2 Mumbai ...Applicant/Appellant Versus Tata Steel Ltd AY 2006 07 ...Respondent _______ Mr Abhishek R Mishra, for Applicant/Appellant. Ms Jasmin Amalsadvala, 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 99 days. Learned counsel for the Respondent has opposed the application although no written opposition is filed to 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. Shivgan SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.09.17 13:15:45 +0530 305- IA-3078-2024.DOC 3. The application is hence allowed in terms of prayer clause (a). Interim 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