Pankaj Chimanlal Lodhiya v. Principal Commissioner Of Income Tax

C/CA/2965/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 2965 of 2019In F/TAX APPEAL NO. 28044 of 2019With R/CIVIL APPLICATION NO. 2966 of 2019 ==========================================================PANKAJ CHIMANLAL LODHIYA VersusPRINCIPAL COMMISSIONER OF INCOME TAX ========================================================== Appearance:DARSHAN R PATEL(8486) for the Applicant(s) No. 1MRS MAUNA M BHATT(174) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIandHONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 23/01/2020COMMON ORAL ORDER (PER : HONOURABLE MS. JUSTICE SANGEETA K. VISHEN) 1.By these applications under section 5 of the Limitation Act, the applicant seeks condonation of delay of 167 days caused in filing the captioned tax appeals wherein, the order dated 9.10.2018 passed by the Income Tax Appellant Tribunal, Rajkot Bench in IT (SS) A Nos.92/Rjt/2018 and 93/Rjt/2018 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 appeals have been sufficiently explained. 4.The applications, therefore, succeed and are, accordingly, allowed. The delay caused in filing the captioned tax appeals are hereby condoned. 5.Rule is made absolute accordingly with no order as to costs. (HARSHA DEVANI, J) BINOY B PILLAI (SANGEETA K. VISHEN,J)