C.m.p./460/2011 Of Commissioner Of Income Tax Ce v. Md.sayeed

IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P. No. 460 of 2011 Commissioner of Income Tax, Central Revenue Building, Patna ... ... Appellant Vrs. Md. Sayeed, Ranchi ......Respondent ------ CORAM:HON’BLE THE CHIEF JUSTICEHON’BLE MRS. JUSTICE JAYA ROY ------ For the Appellant:Mr. Deepak Roshan, Sr. S.C., (Revenue)For the Respondent:Mr. B. Poddar, Sr. Adv. ------ th September 2012. Order No.5Dated 12 I.A. No. 1865 of 2012 Heard learned counsel for the parties. Learned counsel for the appellant submitted that because of the fault of the counsel at relevant time, a number of Tax Appeals and other matters of the Income Tax Department have been dismissed and the Department had no knowledge of dismissal of those matters. However, when the Department came to know about the dismissal of those matters, they immediately took action to file restoration applications. It is also submitted that there was no fault on the part of the Department and, therefore, the present Tax Appeal being T.A. No. 62 of 2008 may be restored to its original file. Learned counsel for the respondent opposed the restoration application on the ground of delay saying that the Department is negligent in pursuing the matter and they want to shift their burden on the then counsel. However, looking to the peculiar fact that undisputedly a large number of tax matters have been dismissed in the relevant time i.e., in the year 2008 itself, therefore, taking a lenient view, in the interest of the revenue, we are allowing the petition for condonation of delay as well as the petition for restoration application and Tax Appeal No. 62 of 2008 is restored to its original number. I.A. No. 1865 of 2012 is disposed of. (Prakash Tatia,C.J.) (Jaya Roy, J.)