2017 (11) TMI 641 - HC - Income Tax

Condonation of delay - Held that - This application is filed by the revenue seeking condonation of delay of two days in filing the Tax Appeal. Looking to the miniscule nature of delay and the explanation rendered in Civil Application, we are inclined to condone the delay. Issuing notice to the respondent would only cause unnecessary and avoidable inconvenience and possible cost. Delay is, therefore, condoned.

Summary

The Gujarat High Court condoned a two-day delay in filing a Tax Appeal by the revenue, considering the explanation provided and the minimal nature of the delay. The delay was condoned without issuing notice to the respondent to avoid inconvenience and costs.