Maruti Metal Industries v. Joint Commissioner of Income-tax, Range-1 - 2020-LL-0123-37

Citation	2020-LL-0123-37
Appellant Name	Maruti Metal Industries
Respondent Name	Joint Commissioner of Income-tax, Range-1
Court	HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act	Income-tax
Date of Order	23/01/2020
Judgment	View Judgment
Keyword Tags	condonation of delay
Bot Summary:	By this application under section 5 of the Limitation Act, the applicant seeks condonation of delay of 48 days caused in filing the captioned tax appeal wherein, the order dated 13.3.2019 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench -'A', Ahmedabad in ITA No.2457/AHD/2014 is the subject matter of the appeal. Heard Mr. Darshan R. Patel, learned advocate for the applicant and Mrs. Mauna M. Bhatt, learned advocate for the respondent. Having regard to the submissions advanced by the learned advocates for the respective parties and more particularly, considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently Page 1 of 2 Downloaded on : Wed Jan 29 10:39:49 IST 2020 C/CA/2997/2019 ORDER explained. The application succeeds and is, accordingly, allowed. The delay caused in filing the captioned tax appeal is hereby condoned. Rule is made absolute accordingly with no order as to costs.

C/CA/2997/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 2997 of 2019 In F/TAX APPEAL NO. 28427 of 2019 MARUTI METAL INDUSTRIES Versus JOINT COMMISSIONER OF INCOME TAX, RANGE-1 Appearance: DARSHAN R PATEL(8486) for Applicant(s) No. 1 RULE SERVED(64) for Respondent(s) No. 1 CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 23/01/2020 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SANGEETA K. VISHEN) 1. By this application under section 5 of Limitation Act, applicant seeks condonation of delay of 48 days caused in filing captioned tax appeal wherein, order dated 13.3.2019 passed by Income Tax Appellate Tribunal, Ahmedabad Bench -'A', Ahmedabad in ITA No.2457/AHD/2014 is subject matter of appeal. 2. Heard Mr. Darshan R. Patel, learned advocate for applicant and Mrs. Mauna M. Bhatt, learned advocate for respondent. 3. Having regard to submissions advanced by learned advocates for respective parties and more particularly, considering averments made in memorandum of application, court is of view that delay caused in filing tax appeal has been sufficiently Page 1 of 2 Downloaded on : Wed Jan 29 10:39:49 IST 2020 C/CA/2997/2019 ORDER explained. 4. application, therefore, succeeds and is, accordingly, allowed. delay caused in filing captioned tax appeal is hereby condoned. 5. Rule is made absolute accordingly with no order as to costs. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) BINOY B PILLAI Page 2 of 2 Downloaded on : Wed Jan 29 10:39:49 IST 2020 Maruti Metal Industries v. Joint Commissioner of Income-tax, Range-1

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