D.b. Civil Restoration Application v. The Deputy Commissioner Of Income Tax, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 216/2024 M/s Golden Era Plantation India Private Limited, Room No. 1, 4C,Third Floor, Jain Manor Apartments Periyaswamy Road (West)Coimbatore-641002 Through Its Director Shri Gopi Kishan AliasGopal Dalmia S/o Late Shri Kalu Ram Dalmia, Aged 63 Years,R/o Flat No. 4129, Block 33, Rangoli Garden, Maharana PratapRoad, Jaipur, Rajasthan-302034. ----Petitioner Versus The Deputy Commissioner Of Income Tax, Circle 1, ChristoBuilding, 2Nd Floor, State Bank Road, Ooty-643001. ----Respondent For Petitioner(s) : Mr. Piyush GanguliFor Respondent(s): HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 12/07/2024 This restoration application is accompanied by an applicationfiled under Section 5 of the Limitation Act for condonation of delayof 144 days in filing of application for restoration. For the reasons stated therein, the application forcondonation of delay is allowed and delay in filing of therestoration application is also condoned. This application is filed for restoration of appeal (D.B. IncomeTax Appeal No.37/2023). The said appeal was dismissed for non-removal of defects vide order dated 29.08.2023 passed by learnedRegistrar (Judicial). For the reasons stated therein, the restoration application isallowed subject to removing of defects as pointed out by theRegistry within a period of two weeks. In case the defects are removed within two weeks, theappeal be restored to its original number. (ASHUTOSH KUMAR),J(AVNEESH JHINGAN),J Simple/Tanisha/96