316_IA_5984_2026.DOC Shivgan IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 5984 OF 2026 IN INCOME TAX APPEAL(L) NO.16199 OF 2026 JSW Energy Ltd ...Applicant Versus Assistant Commissioner of Income Tax Central Circle 8(3) Mumbai and Anr. ...Respondents _______ Ms Priyanka Jain, with Avanish Patil, S. Shanmugam, i/b Vaish Associates Advocates, for Applicant. Mr Suresh Kumar, for Respondents. _______ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 09th OCTOBER 2026 P.C. 1. By this Interim Application, the applicant/appellant has prayed for condonation of delay of 180 days in filing the aforesaid Appeal under Section 260A of the Income-tax Act, 1961 2. We have heard Ms Priyanka Jain, learned counsel for the Applicant/Appellant. Mr. Suresh Kumar, learned counsel for the Respondent- Assessee opposes the application. 3. We have perused the averments as made in the Interim Application. It appears that the Applicant spent time before the Income Tax Appellate Tribunal in pursuing the Miscellaneous Application. SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.10.14 10:54:20 +0530 316_IA_5984_2026.DOC 4. In the aforesaid circumstances, 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. 5. The application is accordingly allowed in terms of prayer clause (a). Interim application stands disposed of in the above terms. No costs. 6. Let the office objections, if any, be removed within a period of 8 weeks from today. 7. List the appeal for admission after the removal of office objections. (DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)