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2025 DAILYLAW 4113 (BOM)

BHARAT VISHNU SONAWALE v. UNION OF INDIA THR. INITIATION OFFICER OFFICE OF DY. COMMISSIONER OF INCOME TAX AND ORS.

IA/38307/2025 · 2026-08-31

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Judgment text

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Ingale 34-ia-38307-25.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO. 38307 OF 2025 IN FIRST APPEAL NO. 1638 OF 2024 Bharat Vishnu Sonawale … Applicant In the matter between Bharat Vishnu Sonawale ..Appellant Versus Union of India and ors. .… Respondents **** Mr. P. K. Dhakephalkar, Senior Advocate (through VC) i/b Mr.Jaydeep Deo, for the Applicant. Mr. Aayush Kedia, for Respondents No. 1 to 3-UOI. **** CORAM : SARANG V. KOTWAL & RANJITSINHA RAJA BHONSALE, JJ. DATE : 31st AUGUST, 2026 P.C. : 1. This is an application for restoration of the First Appeal No. 1638 of 2024 along with Interim Application No. 13479 of 2024. Learned Senior Counsel for the Applicant invited our attention to the order dated 3rd April 2025 by which these proceedings stood dismissed for non-prosecution. It is mentioned 1 URMILA PRAMOD INGALE Digitally signed by URMILA PRAMOD INGALE Date: 2026.09.02 10:32:53 +0530 Ingale 34-ia-38307-25.odt in the Application and it is submitted before us that when the matter was listed on 3rd April 2025, the Advocate appearing for the Applicant was unaware of the listing of the matter as he had completely relied on the appointed Advocate. It was through sheer inadvertence that the matter remained unattended and hence was dismissed for default. Learned Senior Counsel submitted that regarding the same subject matter, another First Appeal No. 1635 of 2024 is still pending before the Court and therefore no prejudice would be caused to the Respondents if the First Appeal No. 1638 of 2024 is restored. 2. Learned Counsel for the Respondents No. 1, 2 and 3 submitted that he has objection for restoration of the Appeal. 3. We have considered both the submissions. In the interest of justice, we are inclined to allow this Interim Application. The matter remained unattended through inadvertence. The connected Appeal is already pending. Hence, the following order. 4. The delay of 190 days in filing the Interim Application for restoration of the First Appeal is condoned. 5. The First Appeal No. 1638 of 2024 and connected Interim 2 Ingale 34-ia-38307-25.odt Application No. 13479 of 2024 are restored to file. They shall be tagged and heard with First Appeal No. 1635 of 2024. 6. The Interim Application is disposed of. (RANJITSINHA RAJA BHONSALE, J.) (SARANG V. KOTWAL, J.) 3