308_IA_1711_2026.DOC Shivgan IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 1711 OF 2026 IN INCOME TAX APPEAL(L) NO.2770 OF 2026 Principal Commissioner of Income Tax 1 ...Applicant Versus SBI Life Insurance Company Ltd AY 2019 2020 ...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. By this Interim Application, the applicant/appellant has prayed for condonation of delay of 20 days in filing the aforesaid Appeal under Section 260A of the Income-tax Act, 1961. 2. There is no opposition on behalf of the Respondent-Assessee to this Interim Application. 3. We have perused the averments made in the application. Considering the period of delay and the settled principles of law governing applications for condonation of delay, in our opinion, it is appropriate that the delay is condoned. 4. The Application is accordingly allowed in terms of prayer clause (a). SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.10.14 10:54:20 +0530 308_IA_1711_2026.DOC 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. 7. Interim Application stands disposed of in the aforesaid terms. No costs. (DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.)