THE PRINCIPAL COMMISSIONER OF INCOME TAX v. SHREE NARAYAN ASSOCIATES

HONOURABLE MR.JUSTICE B.N. KARIA Date : 06/02/2017 ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH)

1. RULE. Shri B.S. Soparkar, learned advocate waives service of notice of rule on behalf of the respondent.

2. In the facts and circumstances of the case and with the consent of the learned advocates, the present application is taken up for hearing today.

3. Present application under Section 5 of the Limitation Act has been preferred by the applicant revenue requesting to condone the delay of 6 days in preferring the Tax Appeal. O/OJCA/63/2017 ORDER

4. Shri B.S. Soparkar, learned advocate has stated at the bar that he is appearing on behalf of the respondent on caveat. The application is not opposed by Shri B.S. Soparkar, learned advocate appearing on behalf of the respondent.

5. Under the circumstances, the present application is allowed and the delay caused in preferring the Tax Appeal is hereby condoned. Rule is made absolute accordingly. No order as to costs. Registry is directed to notify the main Tax Appeal for admission hearing on 09/02/2017. (M.R. SHAH, J.) (B.N. KARIA, J.) Siji