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OJMCA/142/2010 1/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC.
CIVIL APPLICATION No. 142 of 2010
In
TAX
APPEAL No. 787 of
2006
=========================================================
ASSISTANT
COMMISSIONER OF INCOME TAX - Applicant(s)
Versus
STAR
RAYS - Respondent(s)
=========================================================
Appearance
:
MR
BB NAIK for
Applicant(s) : 1,
MR MANISH J SHAH for Respondent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE K.A.PUJ
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 21/09/2010
ORAL ORDER
(Per
: HONOURABLE MR.JUSTICE K.A.PUJ)
The applicant revenue
has filed this Misc. Civil Application for restoration of Tax Appeal
No.787 of 2006. The said Tax Appeal was dismissed for default on
7.5.2008.
Heard Ms.Mauna Bhatt,
learned Standing Counsel appearing for Mr.B.B.Naik for the applicant
and Mr.J.P.Shah, learned advocate appearing for Mr.Manish J. Shah
for the opponent.
Ms.Bhatt has submitted
that on 7.5.2008 when the Appeal was dismissed for default, the
learned advocate appearing for the revenue was busy with the final
hearing of over-night part-heard Income Tax Reference before the
Division Bench and it took some time to complete the said matter
and, therefore, when the Tax Appeal was called out he could not
remain present. She has further submitted that the applicant has
never abandoned the cause and the applicant is always ready and
willing to prosecute the matter further.
In view of the averments
made in the application and submissions made by the learned counsels
appearing for the parties, we hereby allow this Application and
restore the Tax Appeal No.787 of 2006.
The Tax Appeal may be
fixed for hearing in due course.
(K. A. PUJ, J.) (HARSHA DEVANI, J.)
kks
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