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OJCA/311/2011 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL
APPLICATION No. 311 of 2011
In
STAMP NUMBER No. 1729 of 2011
To
CIVIL
APPLICATION No. 315 of 2011
In
STAMP NUMBER No. 1733 of 2011
=========================================================
GANDEVI
PEOPLES CO OPERATIVE BANK LTD - Applicant(s)
Versus
INCOME
TAX OFFICER - Respondent(s)
=========================================================
Appearance
:
MRCHIRAGBPATEL
for
Applicant(s) : 1,
RULE SERVED BY DS for Respondent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 24/08/2011
ORAL
ORDER
(Per
: HONOURABLE Ms.JUSTICE SONIA GOKANI)
1. In
this Application, applicant seeks relief of condonation of delay of
370 days in filing the Tax Appeal by enlisting various grounds for
late presentation of the Appeal.
2. On
issuance of the notice, learned counsel Mrs. Mauna Bhatt has filed
her appearance for and on behalf of the respondent-Income Tax
Department. On hearing learned counsels of both the sides and on duly
considering the reasons set forth by the petitioner, there appears to
be justifiable reason to accede to the request of petitioner without
emphasizing on procedurality or technicality. It also needs to be
noted that petitioner is a Co-operative Bank and after the first
order of Tribunal, it had further pursued the remedy by filing Misc.
Application twice. Cumulatively, when the reasons are appreciated,
this Court is of the opinion that the application deserves to be
allowed. Accordingly, Application for condonation of delay is
allowed. Registry is directed to number the Tax Appeal and place the
same on board next week for hearing, after completing the formality
of registration
3. OJ
Misc. Application, accordingly, stands disposed of with no order as
to costs.
{Akil
Kureshi, J.}
{Ms.
Sonia Gokani, J.}
bina
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