Jamadar Travels Through v. Commissioner Of Income Tax Iii

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 2426 of 2022 In F/TAX APPEAL NO. 7045 of 2021 ========================================================== JAMADAR TRAVELS THROUGH PARTNER MEHMOOD PRITAMSINHJAMADAR Versus COMMISSIONER OF INCOME TAX III ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Applicant(s) No. 1MR VARUN K PATEL (3802) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANIand HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 15/11/2022 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This application is preferred seekingthe condonation of delay of 898 days infiling the F/Tax Appeal No.7045 of 2021. 2. According to the applicant, this delayhas been caused because the applicant wasbusy pursuing the Miscellaneous Applicationfor rectification. 3. We have heard learned advocate Mr. Voraappearing for the applicant and learned Senior Standing Counsel Mr.Varun Patel forthe respondent, who has waived the serviceof notice of Rule. 4. It appears that the order underchallenge is of dated 20.04.2017. TheMiscellaneous Application came to bepreferred on 17.10.2017. What is sought tobe explained by the applicant is that ofcourse the statutory period for the appealwas over, however, the period of limitationfor preferring Miscellaneous Application is4 years. The order of Tribunal inMiscellaneous Application came on14.12.2020. The present Tax Appeal ispreferred on 09.03.2021 which is wellwithin the time specified under thestatute. 5. As the applicant was litigating beforethe Tribunal and had a genuine reason notto approach this Court before 09.03.2021,which is within the statutory time period,the delay caused is sufficiently explained and therefore, the Court is inclined toaccede to the request of condoning thesame. 6. The present Civil Application isdisposed of accordingly. 7. Once the appeal is registered, the sameshall be listed for admission. (SONIA GOKANI, J) M.M.MIRZA (MAUNA M. BHATT,J)