Pr. Commissioner of Income Tax-4, Ahmedabad v. Grandbhagwati Banquets and Hotels
[Citation -2017-LL-0425-58]
| Citation | 2017-LL-0425-58 |
|---|---|
| Appellant Name | Pr. Commissioner of Income Tax-4, Ahmedabad |
| Respondent Name | Grandbhagwati Banquets and Hotels |
| 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 |
| Bot Summary: | Present application under Section 5 of the Limitation Act has been preferred by the applicant-revenue to condone the delay of five days in preferring the Tax Appeal against the impugned judgment and order passed by the Income Tax Appellate Tribunal. Having heard Shri Nitin Mehta, learned advocate appearing on behalf of the applicant and considering the averments made in the application and the fact that there is a delay of five days, which otherwise is required to be condoned and so as to see that the respondent does not incur unnecessary expenditure at the stage of condonation of delay Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Apr 29 12:19:05 IST 2017 O/OJCA/231/2017 ORDER of day, the present application is allowed without issuance of any notice upon the respondent, considering the decision of the Hon ble Supreme Court in the case of High Court of Judicature of Patna Vs. Madan Mohan Prasad Ors. Rendered in 9 SCC 65 and the delay of five days in preferring the Tax Appeal is hereby condoned. The Tax Appeal Stamp No. 3089/2016 is directed to be notified for admission hearing on 03/05/2017. |