317- IA-2374-2026.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 2374 OF 2026 IN INCOME TAX APPEAL (L) NO. 12039 OF 2026 Principal Commissioner of Income Tax -27, Vashi, Navi Mumbai ...Applicant/Appellant Versus Sudhir Damji Bharani (AY 2016 17) ...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 16 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 Shivgan SHAMBHAVI NILESH SHIVGAN Digitally signed by SHAMBHAVI NILESH SHIVGAN Date: 2026.09.17 13:15:45 +0530 317- IA-2374-2026.DOC in the interest of justice that the delay is condoned. 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