Income Tax Case

GAHC010049772020 THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil) 692/2020 1:VALSALA RAJ PILLAI W/O SRI M.K. RAJENDRAN PILLAI, C/O AUTO SPARES, CIRCULAR ROAD, DIMAPUR, NAGALAND VERSUS 1:PRINCIPAL COMMISSIONER OF INCOME TAX, JORHAT AND 4 ORS AAYKAR BHAWAN, 1ST FLOOR, THANA ROAD, JORHAT - 785001, ASSAM 2:CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NEW DELHI - 110001 3:DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX DIMAPUR PURANA BAZAR KALIBARI ROAD DIMAPUR - 797112 NAGALAND 4:DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - KOLLAM KERELA 5:UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI - 11001 Advocate for the Petitioner : MS. P S CHAKRABORTY Advocate for the Respondent : :: BEFORE :: HON’BLE MR. JUSTICE MANOJIT BHUYANHON’BLE MR. JUSTICE SOUMITRA SAIKIA O R D E R 12.03.2020(Manojit Bhuyan, J) Heard Mr. A. Todi, learned counsel for the applicant as well as Mr. S. Sharma, learned StandingCounsel, Income Tax Department representing primary respondent nos.1, 2, 3 and 4. The present IA(Civil)/692/2020 is re-numbered from IA(Civil)/159/2019, as initially registeredbefore the Kohima Bench of this Court. This is an application seeking condonation of delay of 30(thirty) days in preferring writ appealagainst the common judgment and order dated 25.09.2019 passed in WP(C) 36(K)/2019. Having heard the learned counsels for the parties as well as the statements and avermentsmade in the present application, we are of the view that the applicant was prevented by sufficientcause in preferring appeal within the period of limitation. Having regard to the above, the present application stands allowed and the delay of 30 daysstands condoned. Office shall now list the connected writ appeal for Admission after a week, on a date to befixed by the Office. JUDGE JUDGE