Gujarat High Court
Pr. Commissioner Of Income Tax -3 vs Ashish N Soparkar on 20 February, 2017
Author: M.R. Shah
Bench: M.R. Shah, B.N. Karia
O/OJCA/93/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (OJ) NO. 93 of 2017
In
STAMP NUMBER NO. 258 of 2017
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PR. COMMISSIONER OF INCOME TAX -3,
AHMEDABAD....Applicant(s)
Versus
ASHISH N SOPARKAR....Respondent(s)
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Appearance:
MR SUDHIR MEHTA, ADVOCATE for MR NITIN K MEHTA,
ADVOCATE for the Applicant(s) No. 1
MR BS SOPARKAR, ADVOCATE for the Respondent(s) No.1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 20/02/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. RULE. Shri B.S. Soparkar, learned advocate waives service of notice of rule on behalf of the respondent - assessee.
2. 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 final hearing today.
3. The present application under Section 5 of the Limitation Act has been preferred by the applicant - revenue requesting to condone the delay of 46 days in preferring the Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Feb 21 00:14:04 IST 2017 O/OJCA/93/2017 ORDER Tax Appeal against the impugned judgment and order passed by the learned Income Tax Appellate Tribunal "D" Bench dated 30/03/2016 in ITA No.2759/Ahd/2011 for the Assessment Year 2008-09.
4. Having heard Shri Sudhir Mehta, learned advocate appearing on behalf of the revenue and Shri B.S. Soparkar, learned advocate appearing on behalf of the respondent and as the application is not seriously opposed by Shri B.S. Soparkar, learned advocate appearing on behalf of the respondent and 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, the delay caused in preferring the Tax Appeal is hereby condoned. Rule is made absolute accordingly. No order as to costs.
Registry is directed to notify the main Tax Appeal for admission hearing on 28/02/2017.
(M.R. SHAH, J.) (B.N. KARIA, J.) Siji Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Feb 21 00:14:04 IST 2017