Gujarat High Court
Principal Commissioner Of Income Tax 2 vs India Gelatine And Chemicals Ltd on 16 April, 2015
Author: M.R. Shah
Bench: M.R. Shah, S.H.Vora
O/OJCA/314/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (OJ) NO. 314 of 2015
In STAMP NUMBER NO. 748 of 2015
With
CIVIL APPLICATION (OJ) NO. 315 of 2015
In
STAMP NUMBER NO. 749 of 2015
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PRINCIPAL COMMISSIONER OF INCOME TAX 2....Applicant(s)
Versus
INDIA GELATINE AND CHEMICALS LTD....Respondent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Applicant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 16/04/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. The present applications under Section 5 of the Limitation Act have been preferred by the applicant-revenue to condone the delay of one day in preferring the appeals against the impugned judgment and order passed by the Income Tax Appellate Tribunal.
2. Having heard Mrs. Bhatt, learned Counsel appearing on behalf of the applicant and considering the averments made in Page 1 of 2 O/OJCA/314/2015 ORDER the applications and the fact that there is a delay of one day, 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, the present applications are 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 (2011) 9 SCC 65 and the delay caused in preferring the Tax Appeal is hereby condoned.
3. With this, the present applications are allowed.
4. Registry is directed to notify main tax appeals for admission hearing on 20.4.2015.
(M.R.SHAH, J.) (S.H.VORA, J.) shekhar Page 2 of 2