In M/S. Pratham Developers v. Principal Commissioner Of Income Tax-I, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/CIVIL APPLICATION NO. 316 of 2022
In F/TAX APPEAL NO. 6044 of 2022
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M/S. PRATHAM DEVELOPERS
VersusPRINCIPAL COMMISSIONER OF INCOME TAX-I
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Appearance:
MR B S SOPARKAR(6851) for the Applicant(s) No. 1RULE SERVED BY DS for the Respondent(s) No. 1==========================================================
CORAM:HONOURABLE MR. JUSTICE A.J.DESAIandHONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 07/06/2022 ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.J.DESAI)
This is an application for condonation of delay of144 days in filing the Tax Appeal.
Heard learned counsel for the parties.
Considering the contents of the application, itcannot be said that the delay caused in filing the TaxAppeal has remained totally unexplained. Therefore, weare of the view that the delay caused in filing TaxAppeal deserves to be condoned. Accordingly, theapplication is allowed. Delay is condoned. Rule is madeabsolute.
(A.J.DESAI, J)
(BHARGAV D. KARIA, J)
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