JAMADAR TRAVELS THROUGH PARTNER MEHMOOD PRITAMSINH JAMADAR V. COMMISSIONER OF INCOME TAX III

CA/2425/2022

AI Insights

The case involves Jamadar Travels, represented by partner Mehmood Pritamsinh Jamadar, seeking condonation for a significant delay in filing a tax appeal against the Commissioner of Income Tax III. The delay of 898 days was attributed to the applicant's engagement in a miscellaneous application for rectification and ongoing litigation before the Tribunal. The court considered the explanations provided and the statutory context, ultimately deciding to condone the delay, allowing the tax appeal to be filed within the permissible time frame.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 671423 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 15-11-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VARUN PATEL
• Assessee Lawyers: HARDIK VORA
• Keywords: Condonation of delay; Limitation Period; Miscellaneous Application; Statutory period; Tax appeal

Judgement Text

"C/CA/2425/2022 ORDER DATED: 15/11/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 2425 of 2022 In F/TAX APPEAL NO. 7239 of 2021 ========================================================== JAMADAR TRAVELS THROUGH PARTNER MEHMOOD PRITAMSINH JAMADAR Versus COMMISSIONER OF INCOME TAX III ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Applicant(s) No. 1 MR VARUN K. PATEL(3802) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 15/11/2022 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1 . T h i s a p p l i c a t i o n i s p r e f e r r e d s e e k i n g t h e c o n d o n a t i o n o f d e l a y o f 8 9 8 d a y s i n f i l i n g t h e F / T a x A p p e a l N o . 7 2 3 9 o f 2 0 2 1 . 2 . A c c o r d i n g t o t h e a p p l i c a n t , t h i s d e l a y h a s b e e n c a u s e d b e c a u s e t h e a p p l i c a n t w a s b u s y p u r s u i n g t h e M i s c e l l a n e o u s A p p l i c a t i o n f o r r e c t i f i c a t i o n . 3 . W e h a v e h e a r d l e a r n e d a d v o c a t e M r . V o r a a p p e a r i n g f o r t h e a p p l i c a n t a n d l e a r n e d Page 1 of 3 C/CA/2425/2022 ORDER DATED: 15/11/2022 S e n i o r S t a n d i n g C o u n s e l M r . V a r u n P a t e l f o r t h e r e s p o n d e n t , w h o h a s w a i v e d t h e s e r v i c e o f n o t i c e o f R u l e . 4 . I t a p p e a r s t h a t t h e o r d e r u n d e r c h a l l e n g e i s o f d a t e d 2 0 . 0 4 . 2 0 1 7 . T h e M i s c e l l a n e o u s A p p l i c a t i o n c a m e t o b e p r e f e r r e d o n 1 7 . 1 0 . 2 0 1 7 . W h a t i s s o u g h t t o b e e x p l a i n e d b y t h e a p p l i c a n t i s t h a t o f c o u r s e t h e s t a t u t o r y p e r i o d f o r t h e a p p e a l w a s o v e r , h o w e v e r , t h e p e r i o d o f l i m i t a t i o n f o r p r e f e r r i n g M i s c e l l a n e o u s A p p l i c a t i o n i s 4 y e a r s . T h e o r d e r o f T r i b u n a l i n M i s c e l l a n e o u s A p p l i c a t i o n c a m e o n 1 4 . 1 2 . 2 0 2 0 . T h e p r e s e n t T a x A p p e a l i s p r e f e r r e d o n 0 9 . 0 3 . 2 0 2 1 w h i c h i s w e l l w i t h i n t h e t i m e s p e c i f i e d u n d e r t h e s t a t u t e . 5 . A s t h e a p p l i c a n t w a s l i t i g a t i n g b e f o r e t h e T r i b u n a l a n d h a d a g e n u i n e r e a s o n n o t t o a p p r o a c h t h i s C o u r t b e f o r e 0 9 . 0 3 . 2 0 2 1 , w h i c h i s w i t h i n t h e s t a t u t o r y t i m e p e r i o d , t h e d e l a y c a u s e d i s s u f f i c i e n t l y e x p l a i n e d Page 2 of 3 C/CA/2425/2022 ORDER DATED: 15/11/2022 a n d t h e r e f o r e , t h e C o u r t i s i n c l i n e d t o a c c e d e t o t h e r e q u e s t o f c o n d o n i n g t h e s a m e . 6 . T h e p r e s e n t C i v i l A p p l i c a t i o n i s d i s p o s e d o f a c c o r d i n g l y . 7 . O n c e t h e a p p e a l i s r e g i s t e r e d , t h e s a m e s h a l l b e l i s t e d f o r a d m i s s i o n . (SONIA GOKANI, J) (MAUNA M. BHATT,J) M.M.MIRZA Page 3 of 3 "