305_IA_1708_2026.DOC Shivgan IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 1708 OF 2026 IN INCOME TAX APPEAL(L) NO.2714 OF 2026 Principal Commissioner of Income Tax 1 ...Applicant Versus SBI Life Insurance Company Ltd AY 2020 2021 ...Respondent _______ Mr Suresh Kumar, for Applicant. Mr Atul Jasani, for Respondent. _______ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 09th OCTOBER 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 which is sought to be condoned is of 20 days. There is no written opposition filed to this application by the learned counsel for the Respondent-Assessee. 2. 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 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. SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.10.14 10:54:21 +0530 305_IA_1708_2026.DOC 3. The application is hence 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.)