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OJCA/11320/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL
APPLICATION No.113 of 2008
In
STAMP
NUMBER No.1319 of 2007
==========================================================
GIRI
ROAD LINES P. LTD. - Applicant
Versus
COMMISSIONER
OF INCOME TAX - Opponent
==========================================================
Appearance :
MR
SN DIVATIA for Applicant.
MRS MAUNA M BHATT
for
Opponent.
==========================================================
CORAM
:
HONOURABLE
MR. JUSTICE K. A. PUJ
and
HONOURABLE
MR. JUSTICE BANKIM N. MEHTA
Date
: 28/08/2008
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
Rule.
Mrs.Mauna M. Bhatt, learned Standing Counsel appearing for the
Revenue, waives service of rule on behalf of the opponent.
Since
this is an application for condonation of delay caused in filing
Misc. Civil Application seeking restoration of Income Tax Reference
No.129 of 1996, which was dismissed for default, the same is taken up
for hearing today.
The
applicant has explained in great detail the circumstances under which
the delay caused in preferring this application for restoration of
Income Tax Reference No.129 of 1996.
We
are convinced that the applicant-assessee was prevented by reasonable
cause from filing the present application seeking condonation of
delay. Considering the averments made in paragraphs 3, 4 & 5 of
the application, we are satisfied that the delay has been properly
explained.
Accordingly,
the delay is condoned. The application is allowed. Rule is made
absolute. The Office is directed to place Misc. Civil Application
(Stamp) No.1319 of 2007 for admission hearing on 01.09.2008.
[K.
A. Puj, J.]
[Bankim
N. Mehta, J.]
Rajendra
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