Pr. Commissioner Of Income Tax Guwahati, Aaykar Bhawan, Guwahati v. M/S Numaligarh Refinery Limited Christian Basti, G.s. Road, Guwahati

GAHC010229372021 THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/191/2023 in ITA/5108/2020 PR. COMMISSIONER OF INCOME TAX GUWAHATI, AAYKAR BHAWAN, GUWAHATI- 781005. VERSUS M/S NUMALIGARH REFINERY LIMITED CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. Advocate for the Petitioner : MR. S SARMA Advocate for the Respondent : BEFOREHON'BLE THE CHIEF JUSTICE (ACTING) MR. N. KOTISWAR SINGHHON'BLE MR. JUSTICE SOUMITRA SAIKIA ORDER 27.01.2023 [N. Kotiswar Singh, CJ(Acting)] Heard Mr. J.P. More, learned counsel for the applicant. Also heard Mr. J. Roy, learned Senior counsel assisted by Ms. E. Nath, for the respondent. The present application has been filed for condoning the delay of 31 days in filing the connected appeal. The reason assigned by the applicant in not filing the connected appealwithin time is due to Covid-19. The aforesaid reason, though objected, considering the reason assigned, is allowed,subject to payment of ` 1,000/- with the Assam Advocates' Welfare Fund by the applicant. I.A. stands disposed of. Registry to register and number the connected appeal and list the same after 4(four)weeks. Sd/- Soumitra SaikiaJUDGE Sd/- N. Kotiswar SinghCHIEF JUSTICE (ACTING) Comparing Assistant