2018 (12) TMI 1333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Patel IA ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this application under section 5 of the Limitation Act, 1963, the applicant seeks condonation of delay of 276 days caused in filing the captioned tax appeal, wherein the order dated 1.6.2017 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No.139/Ahd/2014 is subject matter of challenge. 2. Mr. Kavankumar Mankad, le....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it cannot be said that sufficient cause has been made out. 4. This court has considered the submissions advanced by the learned advocates for the respective parties. 5. On a perusal of the averments made in the memorandum of application, it emerges that subsequent to the passing of the impugned order, the applicant had moved a miscellaneous application for rectification and it was only after suc....