Gujarat High Court
Commissioner Of Income Tax Ahmedabad ... vs Kawarjeetsingh P Chhabda L/H. Of ... on 11 March, 2015
Author: M.R. Shah
Bench: M.R. Shah, S.H.Vora
O/OJCA/716/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (OJ) NO. 716 of 2014
In STAMP NUMBER NO. 2995 of 2014
With
CIVIL APPLICATION (OJ) NO. 715 of 2014
In
STAMP NUMBER NO. 2993 of 2014
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COMMISSIONER OF INCOME TAX AHMEDABAD III....Applicant(s)
Versus
KAWARJEETSINGH P CHHABDA L/H. OF PRADHANSINGH S
CHHABDA....Respondent(s)
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Appearance:
MR NITIN K MEHTA, ADVOCATE for the Applicant(s) No. 1
RULE UNSERVED for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 11/03/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. Both the applications under Section 5 of the Limitation Act have been preferred by the applicant-Revenue requesting to condone the delay of 221 days in preferring the respective appeals against the impugned common judgment and order passed by the learned Tribunal passed in I.T(ss).A.Nos.374/Ahd/2002 and 375/Ahd/2002 for block period 01.04.1989 to 20.05.1999.
Page 1 of 2O/OJCA/716/2014 ORDER
2. We have heard Shri Nitin Mehta, learned advocate appearing for the applicant-Revenue and Shri Ankit Talsania, learned advocate appearing for the respondent-Assessee.
3. Considering the averments made in the respective applications in support of the prayer to condone the delay and as sufficient cause has been shown and even otherwise, so as to give an opportunity to the applicant to submit the case on merits rather than non suiting the applicant on the technical ground of delay, the delay caused in preferring the respective appeals is hereby condoned. Rule is made absolute accordingly in each of the application. In the facts and circumstances, no order as to costs. Registry is directed to fix the main appeals for admission hearing on 23.03.2015.
(M.R.SHAH, J.) (S.H.VORA, J.) Hitesh Page 2 of 2