Court grants appellant final chance to seek delay condonation, reverses dismissal decision, sets deposit & filing deadlines.

The High Court granted the appellant one last opportunity to file an application for condonation of delay before the Tribunal, reversing the Tribunal's decision to dismiss the appeal due to a 329-day delay in filing. The appellant, engaged in construction business, was directed to deposit Rs. 5000 with the Gujarat State Legal Services Authority and file the application by a specified date.

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Issues involved: Challenge to decision of Income Tax Appellate Tribunal on delay in filing appeal and seeking condonation thereof.

Summary:
The appellant, engaged in construction business, challenged the Tribunal's decision to dismiss the appeal due to a delay of 329 days in filing without seeking condonation. The appellant's counsel argued that due to continuous travel for work, instructions for filing the application for condonation of delay could not be immediately provided. The High Court, after reviewing the case, decided to grant the appellant one last opportunity to file the application for condonation of delay before the Tribunal, subject to certain conditions. The Tribunal's order was reversed, and the appellant was directed to deposit a sum of Rs. 5000 with the Gujarat State Legal Services Authority and file the application for condonation of delay by a specified date. The appeal was disposed of accordingly.

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