311_IA_1724_2026.DOC Shivgan IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 1724 OF 2026 IN INCOME TAX APPEAL(L) NO.18306 OF 2024 Pr Commissioner of Income Tax 5 Mumbai ...Applicant Versus JSW Investment Pvt Ltd AY 2014 15 ...Respondent _______ Mr Vikas T Khanchandani, for Applicant. Ms Priyanka Jain, with Avanish Patil, Sofiya Shanmugam, i/b Vaish Associates, for Respondent. _______ 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 83 days in filing the aforesaid Appeal under Section 260A of the Income-tax Act, 1961. 2. Ms Priyanka Jain, learned counsel for the Respondent-Assessee, opposes the Interim Application. 3. 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 SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.10.14 10:54:21 +0530 311_IA_1724_2026.DOC 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. 4. The Application is accordingly allowed in terms of prayer clause (a). 5. Office objections, if any, be removed within a period of eight weeks from today. 6. List the Appeal for admission after the removal of office objections. Interim Application stands disposed of in the aforesaid terms. No costs. (DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)