(PER : HONOURABLE MR.JUSTICE M.R. SHAH) RULE.
The present application has been preferred by the applicant-revenue to condone the delay of one day in preferring the Tax Appeal against the judgment and order passed by the Income Tax Appellate Tribunal dated 30/11/2012.
Having heard Shri Parikh, learned advocate appearing on behalf of the applicant-revenue and considering the averments made in the application and as the delay is only of one day, the delay caused in preferring the appeal deserves to be condoned.
Considering the fact that the delay is to be condoned and the respondent is not burdened with the expenditure to appear in the application, we allow the application ex parte.
In view of the above facts and circumstances of the case, the present application is allowed and the delay caused in preferring the appeal is hereby condoned. Rule is made absolute accordingly.
(M.R.SHAH, J.) (MS SONIA GOKANI, J.) Siji Page 2 of 2