Income Tax Officer vs Devuben @ Jamnaben Jivrajbhai ...
2022 Latest Caselaw 5853 Guj

     C/CA/243/2019                                ORDER DATED: 01/07/2022




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                     R/CIVIL APPLICATION NO. 243 of 2019

          In R/SPECIAL CIVIL APPLICATION NO. 11723 of 2017

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                      INCOME TAX OFFICER
                            Versus
            DEVUBEN @ JAMNABEN JIVRAJBHAI MOVALIAYA
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Appearance:
M R BHATT & CO.(5953) for the Applicant(s) No. 1,2,3,4
MR TUSHAR L SHETH(3920) for the Respondent(s) No. 1,2,3,4,5,6,7,8
NOTICE SERVED for the Respondent(s) No. 10,9
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 CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA

                              Date : 01/07/2022

                                ORAL ORDER

This Court allowed Special Civil Application No. 14244 of 2017 filed by the petitioner - assesse by order dated 12.12.2017, whereby the respondent - Income Tax authorities were directed to refund the wrongly deducted amount of Rs. 68,672/- to each of the petitioners. The Income Tax authorities were directed to deposit the said amount before the Reference Court and to disburse the amount.

2. Against the said judgment and order, the Income Tax department preferred a Review Application. The Review Application was dismissed for want of prosecution as per order dated 17.07.2018. The applicant - appellant filed Restoration Application. In filing the Restoration Application, delay of 164 days has taken place. Therefore the present application.

3. Heard learned advocate Mr. Karan Singhania for M. R.

C/CA/243/2019 ORDER DATED: 01/07/2022

Bhatt & Co. for the applicant and learned advocate Mr. Tushar Sheth for the respondent No. 1 to 8.

4. It appears that, by virtue of order dated 17.07.2018, the Miscellaneous Civil Application was dismissed for want of prosecution. Thereafter, delay in filing Restoration Application was sought to be explained by the applicant - Department stating that the aforesaid order dated 17.07.2018 came to the notice only when it was served upon the applicant No. 1 by the Court of learned Principal Senior Civil Judge, Junagadh. It was submitted that thereafter the Restoration Application was filed in which they were heard. It was submitted that the delay was due to oversight and there was no deliberate omission.

5. In the totality of facts delay to the extent of 164 days is said to be properly explained. Sufficient cause is made out for condoning the delay of 164 days in preferring Restoration Application. Delay is condoned. Rule is made absolute.

(N.V.ANJARIA, J) SHRIJIT PILLAI