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    <title>2020 (5) TMI 147 - BOMBAY HIGH COURT</title>
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    <description>The court condoned a 93-day delay in filing an interim application to recall an order dismissing an appeal under Section 260A of the Income Tax Act. The appeal challenged an order by the Income Tax Appellate Tribunal, dismissed due to the tax effect falling below the Department&#039;s appeal limit. The appellant&#039;s delay was attributed to failure in communication with the Revenue&#039;s counsel. After considering arguments from both parties, the court recalled the dismissal order, restoring the appeal to the file.</description>
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      <link>https://www.taxtmi.com/caselaws?id=395114</link>
      <description>The court condoned a 93-day delay in filing an interim application to recall an order dismissing an appeal under Section 260A of the Income Tax Act. The appeal challenged an order by the Income Tax Appellate Tribunal, dismissed due to the tax effect falling below the Department&#039;s appeal limit. The appellant&#039;s delay was attributed to failure in communication with the Revenue&#039;s counsel. After considering arguments from both parties, the court recalled the dismissal order, restoring the appeal to the file.</description>
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