Gujarat High Court
Ashwinbhai B. Pokiya vs The Deputy Commissioner Of Income ... on 18 October, 2022
Bench: Bhargav D. Karia
C/CA/1647/2022 ORDER DATED: 18/10/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION NO. 1647 of 2022
In F/TAX APPEAL NO. 9740 of 2021
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ASHWINBHAI B. POKIYA
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX
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Appearance:
MS VAIBHAVI K PARIKH(3238) for the Applicant(s) No. 1
RULE SERVED for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 18/10/2022
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE N.V.ANJARIA)
Heard learned advocate Ms. Vaibhavi Parikh for for the applicant.
1.1 Though served with the Rule, nobody appears on behalf of the
respondent.
2. This application is filed by the applicant-the original appellant
praying to condone the delay of 461 days which has occasioned in
preferring the Tax Appeal against judgment and order dated 31.7.2018
passed in ITA No. 1011/Ahd/2014 for Assessment Year 2004-2005.
3. The delay is explained by the following averments,
"The applicant had filed a Miscellaneous Application being MA
No. 38/SRT/2018 against the impugned order passed by the ITAT
as there were certain mistakes apparent from the record in the said
C/CA/1647/2022 ORDER DATED: 18/10/2022
order of the ITAT. These mistakes changed the very outcome of
the order. The applicant bonafide believed that the ITAT would
rectify the said mistakes and recall its order, and therefore, no
appeal was preferred before this Hon'ble Court. The said
Miscellaneous Application was filed before the ITAT on
03.12.2018 and was taken up for hearing on 06.11.2020 and the
same was, however, rejected by the ITAT vide order dated
18.12.2020. The said order passed in the Miscellaneous
Application was received by the applicant on 11.01.2021. The
applicant then immediately forwarded the said order to its
Chartered Accountant for seeking advice for further action who in
turn forwarded it to the advocate alongwith the order in the main
appeal for preferring tax appeal before this Hon'ble Court. The
advocate called for further relevant papers and details. The relevant
papers for filing the tax appeal were dispatched to the office of the
Chartered Accountant by the Applicant, which were then
sent to the office of the advocate. The said papers were received at
the office of the advocate in the end of March. There was a delay in
obtaining the required documents due to the ongoing covid
pandemic. The tax appeal therefore has been filed on 09.04.2021.
In any case, the period between 11.01.2021, when the order passed
in the Miscellaneous Application was received and 09.04.2021
when the Tax Appeal was filed is to be excluded from computing
the delay as per the order of the Hon'ble Supreme Court in the case
In Re Cognizance For Extension Of Limitation in Miscellaneous
Application No.665/2021 in SMW(C) No. 3/2020. The limitation
period for filing the tax appeal was over as Miscellaneous
Application was preferred by the Applicant, and therefore, the said
tax appeal came to be filed on 09.04.2021"
C/CA/1647/2022 ORDER DATED: 18/10/2022
4. In the totality of facts and circumstances, sufficient cause is made
out. Delay deserves to be granted. Accordingly, delay of 461 days is
condoned.
5. This application is allowed. Civil Application stands disposed of
Rule is made absolute.
(N.V.ANJARIA, J)
(BHARGAV D. KARIA, J)
C.M. JOSHI
