Gujarat High Court
Pr. Commissioner Of Income Tax -7 vs Udaykumar Chhabildas Patel on 2 May, 2017
Bench: M.R. Shah, B.N. Karia
O/OJCA/269/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT
AHMEDABAD
CIVIL APPLICATION (OJ) No. 269 of 2017
In
STAMP NUMBER No. 746 of 2017
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PR. COMMISSIONER OF INCOME TAX -7....Applicant(s)
Versus
UDAYKUMAR CHHABILDAS PATEL....Respondent(s)
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Appearance:
Mr SUDHIR M MEHTA, ADVOCATE for the Applicant(s) No. 1
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CORAM: HONOURABLE Mr. JUSTICE M.R. SHAH
and
HONOURABLE Mr. JUSTICE B.N. KARIA
2nd May 2017
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE M.R.
SHAH) The present application under Section 5 of the Limitation Act has been preferred by the applicant- Revenue to condone the delay of 6 days caused in preferring the Tax Appeal against the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad.
2. Having heard Mr. Sudhir Mehta, learned advocate Page 1 of 2 HC-NIC Page 1 of 2 Created On Wed May 03 00:03:44 IST 2017 O/OJCA/269/2017 ORDER appearing on behalf of the applicant - revenue and considering the averments made in the application and the fact that there is a delay of 6 days only, 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 of 6 days, the present application is allowed and delay of six days caused in preferring the Tax Appeal is hereby condoned 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.
[M.R Shah, J.] [B.N Karia, J.] Prakash Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed May 03 00:03:44 IST 2017