Jamadar Travels v. Commissioner Of Income Tax Iii

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 920 of 2021 In F/TAX APPEAL NO. 7248 of 2021 ========================================================== JAMADAR TRAVELS 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 GOKANIandHONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 20/12/2021 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1.This application is preferred seeking the condonation ofdelay of 898 days in filing the F/Tax Appeal No. 7248 of 2021. 2.According to the applicant, this delay has been causedbecause the applicant was busy pursuing the MiscellaneousApplication for rectification. 3.We have heard learned advocate Mr. Vora appearing forthe applicant and learned Senior Standing Counsel Mr. VarunPatel for the respondent. 4.It appears that the order under challenge is of dated20.04.2017. The Miscellaneous Application came to be preferred on 17.10.2017. What is sought to be explained bythe applicant is that of course the statutory period for theappeal was over, however, the period of limitation forpreferring Miscellaneous Application is 4 years. The order ofTribunal in Miscellaneous Application came on 14.12.2020.The present Tax Appeal is preferred on 09.03.2021 which iswell within the time specified under the statute. 5.As the applicant was litigating before the Tribunal andhad a genuine reason not to approach this Court before09.03.2021, which is within the statutory time period, thedelay caused is sufficiently explained and therefore, the Courtis inclined to accede to the request of condoning the same. 6.The present Civil Application is disposed of accordingly. 7.Once the appeal is registered, the same shall be listedfor admission.for admission. (SONIA GOKANI, J) Bhoomi (NISHA M. THAKORE,J)