321- IA-3281-2026.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 3281 OF 2026 IN INCOME TAX APPEAL (L) NO. 27781 OF 2025 Principal Commissioner of Income Tax 27 Mumbai ...Applicant/Appellant Versus Mahaveer Ranka HUF (AY 2010-11) ...Respondent _______ Mr Arjun Gupta, for Applicant/Appellant. _______ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE: 11 SEPTEMBER 2026 P.C. 1. Despite service of notice, none appears for the Respondent. An affidavit of service to that effect is placed on record. 2. We have heard learned counsel for the Applicant/Appellant 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 18 days. 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 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. Shivgan SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.09.17 13:15:43 +0530 321- IA-3281-2026.DOC 4. The application is hence allowed in terms of prayer clause (a). Interim application stands disposed of in the above terms. No costs. 5. Let the office objections, if any, be removed within a period of 8 weeks from today. (DR. NEELA GOKHALE, J) (G. S. KULKARNI, J.) Shivgan