Page No.# 1/3 GAHC010163512026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/2975/2026 DEBABRATA SAHA (PROPRIETOR, MOTORSTAND FOREIGN LIQUOR SHOP), SON OF SRI BINOD LAL SAHA, RESIDENT OF SHANT PARA, AGARTALA, TRIPURA- 799001 VERSUS THE UNION OF INDIA AND 3 ORS. REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI 2:THE ADDITIONAL COMMISSIONER OF INCOME TAX (BP) CUM APPROVING AUTHORITY AAYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI ASSAM- 781005 3:THE ASSISTANT COMMISSIONER OF INCOME TAX (BP) CUM INITIATING OFFICER AAYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI ASSAM- 781005 4:THE INITIATING OFFICER DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION) ROOM NO. 313 3RD FLOOR AAYAKAR BHAWAN Page No.# 2/3 G.S. ROAD CHRISTIAN BASTI GUWAHATI ASSAM- 78100 Advocate for the Petitioner : MR. H. BURAGOHAIN, M BURAGOHAIN,MS A DEVI,MS. H BORAH Advocate for the Respondent : DY.S.G.I., MR. B DEKA(C.G.C.)R1,SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE PARTHIVJYOTI SAIKIA HONOURABLE MR. JUSTICE RAJESH MAZUMDAR ORDER 07.10.2026 (P.J. Saikia) Heard Ms. A. Devi, learned counsel appearing for the applicant. Also heard Dr. P. Agarwal, learned Standing counsel for the Income Tax Department appearing for the respondents and Mr. B. Deka, learned counsel appearing for the Union of India. This is an application filed under Section 49(2) of the Prohibition of Benami Property Transaction Act, 1988 praying condonation of 149 days delay in filing the connected appeal under Section 49(1) of the Prohibition of Benami Property Transaction Act, 1988 praying for setting aside and quashing the impugned Order dated 05.01.2026 passed by the learned Appellate Tribunal at New Delhi in the matter i) MP-PBPT-938/GWH/2025(Review)MP-PBPT-939/GWH/2025/ (CoD) in FPA-PBPT-928/GWH/2019. Page No.# 3/3 Dr. P. Agarwal, learned Standing counsel and Mr. B. Deka, learned counsel for the Union of India submit that they have no objection, if the delay is condoned. Accordingly, the delay stands condoned. The connected appeals shall be registered and listed for admission hearing. Interlocutory Application stands disposed of. JUDGE Comparing Assistant