- (1.) RULE. Shri Manish Bhatt, learned Counsel waives service of notice of rule on behalf of the respondents.
(2.) In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present petition is taken up for final hearing today.
(3.) By way of this petition under Article 226 of the Constitution of India the petitioner-assessee has prayed for an appropriate writ, order or direction quashing and setting aside the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad 'B' Bench, Ahmedabad (hereinafter referred to as 'ITAT') dated 03/05/2013 in M.A. No. 104/Ahd/2012 by which the tribunal has dismissed the said application on the ground that the same is barred by limitation as provided under Section 252(2) of the Income Tax Act.;