The Swami Narayan Co-Op Bank Ltd vs Income Tax Officer Ward 5(3)
2022 Latest Caselaw 9234 Guj

       C/CA/287/2022                                 ORDER DATED: 18/10/2022




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                       R/CIVIL APPLICATION NO. 287 of 2022

                         In F/TAX APPEAL NO. 14862 of 2021

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                       THE SWAMI NARAYAN CO-OP BANK LTD.
                                     Versus
                          INCOME TAX OFFICER WARD 5(3)
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Appearance:
MR MASOOM K SHAH(6516) 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 Mr. Parth Dhummar for learned advocate Mr. Masoom Shah 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 465 days which has occasioned in preferring the Tax Appeal.

3. The Tax Appeal is sought to be preferred against judgment and order dated 4.6.2018 passed in ITA No. 2281/Ahd/2014 for Assessment Year 2010-2011, which was dismissed on account of non-prosecution by

C/CA/287/2022 ORDER DATED: 18/10/2022

the applicant, which is a Co-operative Bank presently under liquidation.

4. Explaining the delay which has occurred in filling the appeal, it is stated that there has been change in the Liquidators of the society at different intervals. Time was consumed in seeking opinion for filling the appeal due to change of Liquidators. The applicant has narrated the different opinions given by the Liquidators to submit that finally it was decided to prefer the appeal.

4.1 Thereafter, the Covid 19 pandemic period started. It was averred that the Supreme Court extended the period of limitation in respect of the filling of the proceedings during Covid 19 pandemic period.

5. It was stated that for all the above reasons, the delay of 465 days deserves to be condoned.

6. In the totality of facts and circumstances, sufficient cause is made out. Delay deserves to be granted. Accordingly, delay of 465 days is condoned.

7. This application is allowed. Civil Application stands disposed of Rule is made absolute.

(N.V.ANJARIA, J)

(BHARGAV D. KARIA, J) C.M. JOSHI