Principal Commissioner Of Income Tax v. M/S Bayer Vapi Private Limited

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 775 of 2019 In F/TAX APPEAL NO. 11068 of 2019 ================================================================PRINCIPAL COMMISSIONER OF INCOME TAX VersusM/S BAYER VAPI PRIVATE LIMITED ================================================================ Appearance:MRS KALPANAK RAVAL(1046) for the Applicant for the Respondent(s) No. 1 ================================================================ CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIandHONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 08/04/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mr. Nikunt Raval, learned advocate for Ms. Kalpana Raval, learned advocate for the applicant.Raval, learned advocate for the applicant. 2. On a perusal of the averments made in the application, it is evident that the applicant had filed the appeal within the prescribed period of limitation. However, due to inadvertence, instead of filing two separate appeals, a consolidated appeal had been filed in respect of two appeals filed before the Income Tax Appellate Tribunal. Under the circumstances, the applicant has filed separate appeals and in the process, there is a delay in filing the appeal.is evident that the applicant had filed the appeal within the prescribed period of limitation. However, due to inadvertence, instead of filing two separate appeals, a consolidated appeal had been filed in respect of two appeals filed before the Income Tax Appellate Tribunal. Under the circumstances, the applicant has filed separate appeals and in the process, there is a delay in filing the appeal. 3. Having regard to the fact that it is only on account of technical reasons, that there is a delay occasioned in filing the appeal, the court finds that since previously the appeal was filed within the prescribed period of limitation, the delay caused in preferring the appeal is required to be condoned. 4. In view of the above, the application is allowed. The delay of 108 days caused in filing Tax Appeal No.11068 of 2019 is hereby condoned. The application stands disposed of accordingly.of 108 days caused in filing Tax Appeal No.11068 of 2019 is hereby condoned. The application stands disposed of accordingly. (HARSHA DEVANI, J) B.U. PARMAR (BHARGAV D. KARIA, J)