The Commissioner Of Income Tax … v. Mr. Deepak Roshan, Advocate

IN THE HIGH COURT OF JHARKHAND AT RANCHI I.A. No. 1386 of 2015 In Tax Appeal No. 26 of 2014 ----- The Commissioner of Income Tax … Appellant Versus Late Dr. S.B. Sinha through legal heir Ravi Sinha ….Respondent ----- CORAM: HON’BLE MR. JUSTICE D.N. PATEL HON’BLE MR. JUSTICE RATNAKER BHENGRA For the Appellant : Mr. Deepak Roshan, Advocate --------- 05/Dated: 2nd July, 2015Oral order:Per D.N. Patel, J.: 1.The present interlocutory application has been preferred under Section 5 of the Limitation Act, for condoning the delay of 89 days in preferring this Tax Appeal. 2.Having heard counsel for the appellant and looking to the reasons stated in this interlocutory application especially in paragraph nos. 2, 3, 4 and 5 thereof, there are reasonable reasons for condoning the delay in preferring this Tax Appeal. We therefore, condone the delay in preferring this Tax Appeal No. 26 of 2014. 3.Accordingly, I.A. No. 1386 of 2015 is allowed and disposed of. 4.Registry is directed to enlist Tax Appeal No. 26 of 2014 under the heading “For Admission” on 29th July, 2015. (D.N. Patel, J.) (Ratnaker Bhengra J.)