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2026 DAILYLAW 5257 (BOM)

PRINICIPAL COMMISSIONER OF INCOME TAX 6 MUMBAI v. CITRUS CHECK INNS LIMITED AY 2014-15

IA/2231/2026 · 2026-08-28

body2026

Judgment text

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306 TO 308.IA2230_2026.DOC Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2230 OF 2026 IN INCOME TAX APPEAL (L) NO. 19080 OF 2024 AND INTERIM APPLICATION NO. 2231 OF 2026 IN INCOME TAX APPEAL (L) NO. 19120 OF 2024 AND INTERIM APPLICATION NO. 2232 OF 2026 IN INCOME TAX APPEAL (L) NO. 19082 OF 2024 Principal Commissioner of Income Tax-6, Mumbai … Applicant/Appellant Vs. Citrus Check Inns Ltd. … Respondent _________ Mr. Akhileshwar Sharma for the applicant/applicant. __________ 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 69 days in filing the aforesaid Appeal under Section 260A of the Income-tax Act, 1961. 2. Although the respondent is served, none appears for the respondent. An affidavit of service to that effect is filed. Also, there is no opposition on behalf of the respondent 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). 28 August, 2026 2026:BHC-OS:19444-DB 306 TO 308.IA2230_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.) 28 August, 2026 Signed by: Vidya S. Amin Designation: PS To Honourable Judge Date: 31/08/2026 17:31:18