Siddhi Vinayak Buildcon Pvt. Ltd. v. Income-tax Officer
[Citation -2017-LL-0425-29]
| Citation | 2017-LL-0425-29 |
|---|---|
| Appellant Name | Siddhi Vinayak Buildcon Pvt. Ltd. |
| Respondent Name | Income-tax Officer |
| Court | HIGH COURT OF GUJARAT AT AHMEDABAD |
| Relevant Act | Income-tax |
| Date of Order | 25/04/2017 |
| Judgment | View Judgment |
| Keyword Tags | period of limitation • condonation of delay |
| Bot Summary: | RULE. Mr.Nitin Mehta, learned advocate waives service of notice of rule on behalf of the respondent, as he is usually appears on behalf of the respondent department. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, present application is taken up for final hearing today. Present application under section 5 of the Limitation Act has been preferred by the applicant assessee requesting to condone the delay of 162 days caused in preferring the Tax Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Apr 29 12:24:37 IST 2017 O/OJCA/196/2017 ORDER Appeal. Having heard the learned advocates appearing on behalf of the respective parties and considering the averments made in the application in support of the prayer to condone the delay and as sufficient cause has been shown and as there does not appear to be any other malafide intention on the part of the assessee in not preferring the appeal within the period of limitation, present application is allowed and the delay caused in preferring the appeal is condoned. In the facts and circumstances of the case, there shall be no order as to costs. |