2023 (1) TMI 275

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....V D. KARIA MR. M.R.BHATT, SR. ADV. FOR M R BHATT & CO. FOR THE APPLICANT MS NUPUR D SHAH FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned senior advocate Mr. M. R. Bhatt for M. R. Bhatt & Co. for the applicant-the Principal Commissioner of Income Tax (Central), Ahmedabad and learned advocate Ms. Nupur Shah for the respondent. 2. The present applicat....

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....Civil Application No. 13695 of 2022, which was disposed of on 26.7.2022 on the ground that the department had preferred substantive appeal before the court. It is the said appeal in which the delay is sought to be condoned by filling this application. 4. For completion of facts, the relevant portion of aforesaid order dated 26.7.2022 passed in Special Civil Application No. 13695 of 2022 may be ....

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....under the head of loss in contract account. 3.1 It appears that the said judgment and order of the Income Tax Appellate Tribunal dated 6.12.2016 was sought to be reviewed by filing Miscellaneous Application No.115 of 2017 which was dismissed by the Tribunal on 6.7.2021, which is the order impugned herein. 4. While learned senior advocate raised various contentions to urge the cou....

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...., by letter dated 3.2.2022 granted approval for filling the Tax Appeal against the said decision dated 6.12.2016 of the appellate Tribunal and upon receiving such approval, the papers were sent to the office of the senior standing counsel of the department. 5.1 It was thereafter averred that the time period coincided with the unprecedented situation of Covid-19 pandemic where the affairs in the....