301.ITXA3103_2024.DOC Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION NO. 3103 OF 2024 IN INCOME TAX APPEAL (L) NO. 28493 OF 2024 AND INTERIM APPLICATION NO. 3104 OF 2024 IN INCOME TAX APPEAL (L) NO. 28513 OF 2024 AND INTERIM APPLICATION NO. 3152 OF 2024 IN INCOME TAX APPEAL (L) NO. 28504 OF 2024 Principal Commissioner of Income Tax-5, Mumbai … Applicant Vs. The Great Eastern Shipping Co. Ltd. … Respondent __________ Mr. Vikas T. Khanchandani for the applicant. Mr. Atul K. Jasani for the respondent. __________ CORAM: G. S. KULKARNI & DR. NEELA GOKHALE, JJ. DATE : 18 SEPTEMBER, 2026. P.C. 1. By these Interim Applications, the applicant/appellant has prayed for condonation of delay of 155 days in filing the aforesaid Appeals under Section 260A of the Income-tax Act, 1961. The Interim Applications are 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. 3. The Interim Applications are accordingly allowed in terms of prayer clause (a). 4. Interim Applications stand disposed of in the aforesaid terms. No costs. (DR. NEELA GOKHALE, J.) (G. S. KULKARNI, J.) 18 September, 2026 2026:BHC-OS:20663-DB Signed by: Vidya S. Amin Designation: PS To Honourable Judge Date: 21/09/2026 11:41:36