High Court allows restoration application for Tax Appeal after procedural delay.

The Gujarat High Court allowed the Civil Application, condoning a 425-day delay in filing the restoration application after the dismissal of the main Tax Appeal due to a procedural office objection. The delay was deemed unintentional and attributed to inadvertence, as the appellant mistakenly believed the objection had been addressed. The court acknowledged the dismissal solely resulted from the failure to address the office objection, without substantive consideration of the case. Consequently, the court permitted the restoration application and directed further proceedings for Tax Appeal No. 2579 of 2010.

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Issues Involved:
Condonation of delay in filing restoration application due to dismissal of main Tax Appeal for failure to remove office objection.

Analysis:
The judgment delivered by the Gujarat High Court concerns the condonation of a 425-day delay in filing a restoration application, O.J. Misc. Civil Application No. 739 of 2012, after the main Tax Appeal No. 2579 of 2010 was dismissed for the appellant's failure to address an office objection. The applicant's advocate explained that the office objection was related to the non-supply of legible typed copies of certain annexures, which the applicant mistakenly believed had been complied with. Upon discovering the dismissal of the appeal, a restoration application was promptly filed, leading to the significant delay in submission. The court acknowledged that the delay was unintentional and attributed to inadvertence, as the office objection had not been addressed, and the main Tax Appeal was dismissed before being considered for admission. As a result, the opposing party was not notified, and the appeal was dismissed solely due to the failure to address the office objection, without any substantive consideration of the case. Consequently, the court allowed the Civil Application, condoning the 425-day delay in filing O.J. Misc. Civil Application No. 739 of 2012 and directed the registry to notify the application in question for further proceedings.

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