2020 (3) TMI 396 - HC - Income Tax

Condonation of delay of 494 days in filing Tax Appeal - HELD THAT - Having heard the learned counsel appearing for the Revenue and having considered the averments made in this application we are convinced that sufficient cause has been made out for condonation of delay of 494 days in filing the Tax Appeal. The delay is hereby condoned. This application is allowed. Rule is made absolute. Tax Appeal shall now be notified for admission subject to removal of office objections if any.

Summary

The Gujarat High Court allowed an application by the Revenue for condonation of a 494-day delay in filing a Tax Appeal. The delay was deemed justified, and the application was granted. The Tax Appeal will proceed to admission after addressing any office objections.