THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 , AHMEDABADversusM/S. ANKIT GOLD LIMITED
- Disposal
- 53-ALLOWED / GRANTED @ ADM.STAGE
Holding
The court condoned the 46‑day delay and allowed the application for condonation of delay.
Summary
The Principal Commissioner of Income Tax filed an application seeking condonation of a 46‑day delay in filing a tax appeal. The respondent, M/s. Ankit Gold Limited, opposed the condonation, arguing that the delay should not be excused. Both parties were heard, and the court considered the application in the interest of justice. The judges held that the delay warranted condonation and therefore granted the relief sought. Consequently, the application was allowed, the rule was made absolute, and the appeal was to be assigned a permanent number and listed for hearing.
Issues considered
- Whether a delay of 46 days in filing a tax appeal under the Income Tax Act can be condoned.
Subjects
Judgment
C/CA/356/2026 ORDER DATED: 30/01/2026
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO.
356 of 2026
In F/TAX APPEAL/513/2026
=============================================
THE PRINCIPAL COMMISSIONER OF INCOME TAX-1 , AHMEDABAD &
ANR.
Versus
M/S. ANKIT GOLD LIMITED
=============================================
Appearance:
MAUNIL G YAJNIK(9346) for the Applicant(s) No. 1,2
=============================================
CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 30/01/2026
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. RULE. The present application is filed seeking
condonation of delay of 46 days in filing the captioned Tax
Appeal.
2. Learned advocate Ms. Vaibhavi Parikh has submitted that
she has instructions to appear on behalf of the respondent and
has opposed the filing of the present application. It is urged
that delay may not be condoned.
3. Having heard the learned advocates appearing for the
respective parties as well as considering the averments made
in the application, in the interest of justice, the delay of 46
days requires to be condoned. The same is hereby condoned.
4. The present application stands allowed. Rule is made
absolute. Registry to give pakka number to the captioned
appeal and list the same in seriatim.
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C/CA/356/2026 ORDER DATED: 30/01/2026
5. The Registry to accept the Vakalatnama of the learned
advocate appearing on behalf of the respondent, as and when
the same is filed.
Sd/-
(A. S. SUPEHIA, J)
Sd/-
(PRANAV TRIVEDI,J)
MAHESH/03
Original copy of this order has been signed by the Hon'ble Judges.
Digitally signed by: MAHESH OMPRAKASH BHATI(HC01086), PRIVATE SECRETARY, at High Court of Gujarat on 30/01/2026 14:20:14
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