Maruti Metal Industries v. Joint Commissioner Of Income Tax, Range-1

C/CA/2997/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 2997 of 2019In F/TAX APPEAL NO. 28427 of 2019 ========================================================== MARUTI METAL INDUSTRIES Versus JOINT COMMISSIONER OF INCOME TAX, RANGE-1 ========================================================== Appearance: DARSHAN R PATEL(8486) for the Applicant(s) No. 1RULE SERVED(64) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIandHONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 23/01/2020 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SANGEETA K. VISHEN) 1.By this application under section 5 of the Limitation Act, the applicant seeks condonation of delay of 48 days caused in filing the captioned tax appeal wherein, the order dated 13.3.2019 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench -'A', Ahmedabad in ITA No.2457/AHD/2014 is the subject matter of the appeal. 2.Heard Mr. Darshan R. Patel, learned advocate for the applicant and Mrs. Mauna M. Bhatt, learned advocate for the respondent. 3.Having regard to the submissions advanced by the learned advocates for the respective parties and more particularly, considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained. 4.The application, therefore, succeeds and is, accordingly, allowed. The delay caused in filing the captioned tax appeal is hereby condoned. 5.Rule is made absolute accordingly with no order as to costs. (HARSHA DEVANI, J) BINOY B PILLAI (SANGEETA K. VISHEN,J)