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TMI Blog2015 (8) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... azira Hospital, Surat. We agree with the submission of the learned Authorised Representative for the Revenue that the application is without any support of evidence. It is noted that the Hon’ble Gujarat High Court, after considering the facts and circumstances of the case and the age of the applicant, about ninety years and on the basis of medical certificate, had condoned the delay in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Bench to the affidavit, as reproduce below:- 1. Mr. Harishbhai Ravjibhai Ahir, proprietor of M/s. Ahir Construction, STC: AAZPA7867QST001 and key managerial person of M/s. Ahir Construction (Mrs. Renukaben Harishbhair Ahir) STC: AGMPA8913ASD002, hereby declare on oath that I am the only person looking after affairs of both the firms and I am responsible and authorised person for income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y consistent ill health during last one and half year. 3. He submits that in identical situation, the Hon'ble Gujarat High Court in the case of Plastic Colour Corporation vs. Income Tax Officer, order dated 06.05.2014 in Civil Application No. 132 of 2014 in Stamp No. 397 of 2014 condoned the delay. Learned Advocate produced internet copy of the order before the Bench. The relevant portion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. It is also submitted that the applicant had not mentioned his age in the affidavit 5. After hearing both the sides and on perusal of the records, we find that the reason given for delay in filing appeal is that the applicant was suffering from severe health issues since last one and half year and was admitted to Motiben Dalvi Hospital, Mumbai and Care Nursing Home Hazira Hospital, Surat. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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