COMMISSIONER OF INCOME TAX Vs. VISHWENDRA B. PANWAR

JUDGEMENT

(1.) THIS Notice of Motion has been taken out by the Applicant for condoning the delay of 1178 days in filing the appeal.

(2.) THE Notice of Motion indicate that the delay is of 740 days. Assessing Officer has filed an affidavit dated 3.8.2015 wherein he has indicated that the delay is 1178 days in filing the appeal. The reason for the delay was that the appellant has filed an appeal before the Hon'ble Gujarat High Court, as the order being challenged was passed by the Income Tax Appellate Tribunal at Ahmedabad. For the reasons indicated in the affidavit in support of the Notice of Motion, we condone the delay of 1178 days in filing the appeal. The Notice of motion is allowed in above terms.

(3.) THE challenge in the present appeal is to the order of tribunal dated 18th February 2009 imposing a penalty upon the appellant.