D.b. Civil Restoraton Application v. Arpit Marbles Pvt Ltd. Amer Road, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Restoraton Application No. 220 / 2014Commissioner of Income Tax,. Jaipur-II, Jaipur. ----Petitioner Versus Arpit Marbles Pvt Ltd. Amer Road, Jaipur. ----Respondent D.B. Income Tax Appeal No. 233/2005 Commissioner of Income Tax,. Jaipur-II, Jaipur. ----Petitioner Versus M/s. Arpit Marbles Pvt Ltd. Amer Road, Jaipur. ----Respondent _____________________________________________________ For Petitioner(s) : Sh. R.B. Mathur Adv.For Respondent(s) : _____________________________________________________ HON'BLE MR. JUSTICE AJAY RASTOGIHON'BLE MR. JUSTICE VIJAY KUMAR VYAS 23/02/2017 Order Application has been filed for recalling/restoration of theappeal which was dismissed on account of non-compliance of theper-emptory order passed by this Court, that apart application hasbeen filed seeking condonation of delay u/S 5 of Limitation Act. After taking note of the submissions made, this Court issatisfied with the explanation furnished for the delay as well, dulysupported by affidavit. Accordingly, the application seeking condonation of delayu/S 5 of Limitation Act & restoration application both are allowed.The appeal is restored to its original number. With consent, the appeal has also been heard. It is brought to our notice that looking to the circular issuedby the CBDT dt.10-12-2015 where the bench mark of tax effect isless than Rs.20 Lacs, the appeal in light thereof does not survive. Consequently, in the light of the circular of the CBDT dt.10-12-2015 the present appeal stands dismissed. (VIJAY KUMAR VYAS)J. (AJAY RASTOGI)J. Dheeraj/158