Pr. Commissioner of Income-tax-4, Ahmedabad v. Shambhu Textile Mills (P) Ltd
[Citation -2017-LL-0425-31]
| Citation | 2017-LL-0425-31 |
|---|---|
| Appellant Name | Pr. Commissioner of Income-tax-4, Ahmedabad |
| Respondent Name | Shambhu Textile Mills (P) Ltd. |
| Court | HIGH COURT OF GUJARAT AT AHMEDABAD |
| Relevant Act | Income-tax |
| Date of Order | 25/04/2017 |
| Judgment | View Judgment |
| Keyword Tags | condonation of delay • good and sufficient cause • delay in filing appeal |
| Bot Summary: | Leave to amend the application by describing the days of delay. RULE. Shri Manish J. Shah, learned advocate waives service of notice of rule on behalf of the respondent. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present application is taken up for hearing today. Present application under Section 5 of the Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Apr 29 12:22:17 IST 2017 O/OJCA/229/2017 ORDER Limitation Act has been preferred by the applicant revenue requesting to condone the delay of 7 days in preferring the Tax Appeal. The application is not seriously opposed by Shri Shah, learned advocate appearing on behalf of the respondent assessee. Even otherwise considering the averments made in the application in support of the prayer to condone the delay and as sufficient cause has been shown and the delay is of only 7 days, which has been explained, the present application is allowed and the delay caused in preferring the Tax Appeal is hereby condoned. Registry is directed to notify the Tax Appeal for admission hearing on 02/05/2017. |