Gujarat High Court Condones 372-Day Delay in Tax Appeal, Accepts Bona Fide Belief of Pending Case
The Gujarat High Court condoned a 372-day delay in filing the tax appeal against the tax department. Accepting the bona fide explanation, the Court directed registration and listing of the appeal for further hearing.
The High Court of Gujarat has announced its judgement on an appeal filed by Dudhsagar Research and Development Association against the Assistant Commissioner of Income Tax (Exemption) Circle 1, Ahmedabad. The appeal was filed challenging an order dated April 17, 2023, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1671/Ahd/2019. The case pertains to the Assessment Year 2015-16.
The present appeal was filed 372 days late. The allowed time limit to file a tax appeal was 120 days from the date of receiving the impugned order. The appellant explained that a similar tax appeal (Tax Appeal No. 104 of 2023) for the assessment year 2014-15 had already been filed on February 06, 2023, and accepted on August 21, 2023.
Believing that the issue had already been resolved earlier, the applicant unintentionally delayed filing the present appeal. Once the mistake was noticed, the appeal was filed immediately. The applicant claims that it was a genuine mistake under a bona fide impression that the case was already pending before the Court. However, the tax department prayed the court that the delay should not be condoned.
The Court, comprising Honourable Justice A.S. Supehia and Justice Pranav Trivedi, after analysing arguments raised from both sides, found the reasons given by the applicant satisfactory. Considering the same, the court condoned the delay of 372 days in filing the tax appeal in the interest of justice. The Court allowed the application and directed the Registry to assign a regular number to the appeal and list it in order.
Citation: Dudhsagar Research and Development Association Vs ACIT (Exemption) (Gujarat High Court); R/Civil Application (For Condonation of Delay) No. 4903 Of 2024; 13/02/2026; 2015-16
