Commissioner Of Income Tax Raipur Raipur C.g v. Ku. Neha Puri

26/03/2015 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 596 of 2013 1. Commissioner Of Income Tax Raipur Raipur C.G. ---- Applicant Versus 1. Ku. Neha Puri D/o Vijay Kumar Puri I.R.S. Commissioner Of Central Excise (Appeal) Central Excise Building, Dhamtari Road, Tikrapara, Raipur C.G.(Appeal) Central Excise Building, Dhamtari Road, Tikrapara, Raipur C.G. ---- Respondent For Applicant:No one appears.For Respondent :No one appears Hon'ble Shri Justice T. P. SharmaHon'ble Shri Justice Inder Singh Uboweja Order On Board by T.P.Sharma, J. No one appears for the applicant even in second round when the case is calledout for hearing nor any representation is made on behalf of the appellant. 2.This is an application for restoration of I.T.A.No.32/2007 dismissed as timebarred vide order dated 30[th] June, 2009 on the ground that law in the subject matter hasbeen amended 3.Registry has pointed out the defaults. Having perused M.C.C., we do not findany ground to entertain the present in view of change in law. Therefore, M.C.C. isdismissed summarily reserving the liberty to the applicant to file appropriate petition inthe light of change in law. 4.No order as to costs. JUDGE JUDGE