[Cites 1, Cited by 0]
Gujarat High Court
Matruashish Co.Op. Housing Society vs Deputy Commissioner Of Income Tax ... on 2 February, 2026
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/CA/2787/2025 ORDER DATED: 02/02/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 2787 of
2025
In F/TAX APPEAL/15146/2025
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MATRUASHISH CO.OP. HOUSING SOCIETY
Versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5(2)(1) AHMEDABAD
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Appearance:
MR JIMI S PATEL(10578) for the Applicant(s) No. 1
DEV D PATEL(8264) for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 02/02/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. The present application is filed seeking
condonation of delay of 376 days in filing the
captioned appeal.
2. Learned advocate Mr.Jimi Patel has submitted
that Income Tax Appellate Tribunal (for short
"the Tribunal") has passed the impugned order on
22.12.2023 and the same was received by the
applicant on the very same date and accordingly,
limitation for preferring the appeal expired on
20.04.2024. It is submitted that after perusal of
the impugned order, the applicant bona fidely
believed that the impugned order required
rectification as the Tribunal has not considered
vital argument of one of the possible view being
taken by Assessing Officer as well as the
NEUTRAL CITATION
C/CA/2787/2025 ORDER DATED: 02/02/2026
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judgement of the Apex Court, which was relied
upon against the applicant, was not confronted to
the applicant and has also not considered the
vital documents being Resolutions dated
28.08.2015 and 30.08.2015. He has submitted that
if the contentions raised by the applicant were
considered, outcome of the appeal would be
otherwise.
3. Learned advocate Mr.Jimi Patel has submitted
that thus, the applicant preferred Miscellaneous
Application No.60/Ahd/2024 on 07.03.2024 before
the Tribunal to rectify the error however, the
same has been dismissed vide order dated
14.02.2025, which was received by the applicant
on 28.02.2025. It is submitted that if the date
of receipt of order rejecting the Misc.
Application would be taken into consideration and
period of 120 days to prefer appeal as provided
under section 260 of the Income Tax Act, 1961
(for short "the Act") is counted from the date of
receipt of order of the Tribunal, there is no
delay in filling the appeal.
4. Learned advocate Mr.Jimi Patel has further
submitted that on receipt of the order of the
Tribunal, the applicant has pondered over the
possibility of correct course of action to be
NEUTRAL CITATION
C/CA/2787/2025 ORDER DATED: 02/02/2026
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adopted in matter and in such deliberation, the
applicant received some diverge opinion i.e.
whether to challenge the original order of
Tribunal dated 22.12.2023 or to challenge the
order rejecting Misc. Application dated
14.02.2025 by preferring the writ petition. He
has submitted that in such process, some time has
lapsed and ultimately, the applicant decided to
pursue both the remedies i.e. to prefer the
appeal against the original order as well as to
file a writ petition against the order of
dismissal passed in Misc. Application and hence,
the delay may be condoned.
5. Learned Senior Standing Counsel Mr.Dev Patel
appearing for the respondent has opposed the
present application and urged that delay may not
be condoned.
6. We find the explanation tendered by the
applicant satisfactory since Misc. Application
is preferred by the applicant, which was decided
on 14.02.2025 and thereafter, the captioned
appeal has been filed.
7. Under the circumstances, the present
application stands allowed. Delay is hereby
NEUTRAL CITATION
C/CA/2787/2025 ORDER DATED: 02/02/2026
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condoned. Registry to give regular number to the
captioned appeal and list the same in seriatim.
Sd/-
(A. S. SUPEHIA, J)
Sd/-
(PRANAV TRIVEDI, J)
NVMEWADA/172
