313 TO 314.IA2954_2026.DOC Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2954 OF 2026 IN INCOME TAX APPEAL (L) NO. 14411 OF 2024 AND INTERIM APPLICATION NO. 2956 OF 2026 IN INCOME TAX APPEAL (L) NO. 14431 OF 2024 AND INTERIM APPLICATION NO. 2961 OF 2026 IN INCOME TAX APPEAL (L) NO. 14427 OF 2024 AND INTERIM APPLICATION NO. 3085 OF 2026 IN INCOME TAX APPEAL (L) NO. 14410 OF 2024 Principal Commissioner of Income Tax-8, Mumbai … Applicant/Appellant Vs. Siemens Ltd. … Respondent _________ Mr. P.A. Narayanan for the applicant/appellant. Mr. Atul K. Jasani for the respondent. __________ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 28 AUGUST, 2026. P.C. 1. By this Interim Application, the applicant/appellant has prayed for condonation of delay of 62 days in filing the aforesaid Appeal under Section 260A of the Income-tax Act, 1961. The Interim Application is opposed by Mr. Jasani, learned counsel for the respondent. 2. 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. 28 August, 2026 2026:BHC-OS:19435-DB 313 TO 314.IA2954_2026.DOC 3. The application is accordingly allowed in terms of prayer clause (a). 4. Office objections, if any, be removed within a period of eight weeks from today. 5. List the appeal for admission after the removal of office objections. 6. Interim Application stands disposed of in the aforesaid terms. No costs. (DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.) 28 August, 2026 Signed by: Vidya S. Amin Designation: PS To Honourable Judge Date: 31/08/2026 17:22:51