307-IA 2395-26.DOC Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2395 OF 2026 IN INCOME TAX APPEAL (L.) NO. 20429 OF 2024 Principal Commissioner of Income Tax 6 Mumbai ...Applicant Versus Maharashtra State Electricity Distribution Company Ltd. ...Respondent _________ Mr. Akhileshwar Sharma for Applicant/Appellant. Mr. Atul Jasani for Respondent. __________ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 21 AUGUST 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 prayed for to be condoned is of 58 days. There is no written opposition filed to this application by the learned counsel for the respondent. 2. In the aforesaid circumstances, having perused the memo of the application and considering the period of delay not being 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 accordingly 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.) 21 August 2026 PRAJAKTA SAGAR VARTAK Digitally signed by PRAJAKTA SAGAR VARTAK Date: 2026.08.24 12:59:16 +0530