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Judgment
Honourable Ms. Justice S.G. Gokani
This Application has been preferred for condonation of delay in preferring Tax Appeal belatedly by 1271 days. Tax Appeal arises from the judgment and order of the Income Tax Appellate Tribunal ["ITAT" for short] dated 8th August 2008 for the Assessment Year 1998-99. On issuance of notice to the other side, learned advocate Shri K.M. Parikh appeared for and on behalf of the Department and has strenuously objected to condoning the said delay of 1271 days.
Both the sides have been heard and this application is being allowed as sufficient grounds have been made out by the applicant for condoning the delay of 1271 days. As can be noted from the record, against the judgment and order of the ITAT dated 27th August 2008, the applicant-appellant filed Misc. Application u/s 254(2) of the income tax Act, 1961 for rectifying the order which came to be decided by the ITAT on 16th June 2012 and the said order was communicated to the applicant herein on 14th June 2012. This sufficiently explains the delay in preferring the appeal against the original order passed on 27th August 2008. This sufficiency of explanation would entitle the applicant to succeed in this Application for condonation of delay. Accordingly, the delay is condoned. OJ Civil Application stands disposed of. Tax Appeal [Stamp] No. 1890 of 2012 shall be numbered and placed before this Court in seriatim.