D.b. Income Tax Appeal v. The Commissioner Of Income Tax, Kota

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Review Petition No. 69/2018 In D.B. Income Tax Appeal No. 450/2011 Smt. Shankuntala Jain W/o Shri Shashikant Jain, aged 62 years,M/s Nakoda Crashers And Engineers, Ralayati, Distt. Jhalawar ----Applicant-Appellant Versus The Commissioner of Income Tax, Kota ----Respondent For Petitioner(s) : Mr. Mahendra Gargeiya.For Respondent(s): Mrs. Parinitoo Jain with Ms. Shiva Goyal. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 21/01/2019 This review petition has been filed by the reviewpetitioner-appellant seeking review of order dated 28.01.2016passed by this Court whereby appeal preferred by the reviewpetitioner-assessee has been disposed of taking the same beingcovered by circular dated 10.12.2015 issued by the Central Board ofDirect Taxes having tax effect of less than Rs. 20,00,000/-. Thereview petition has been filed with delay of 797 days. ApplicationNo. 1235/2018 has been filed seeking conconation of delay in filingof the review petition. Learned counsel for the review petitioner submitted thatthe appeal filed by he review petitioner was ordered to be connectedwith some other appeals filed by the department, which werepertaining to the same assessee but in respect of different assessment years. It is submitted that when the review petitionercame to learn about disposal of the appeal, she enquired from hercounsel and it was discovered that the appeal filed by the reviewpetitioner-assessee has been disposed of along with other appealsfiled by the revenue whereas the appeal of the assessee was notcovered by the aforesaid circular. Learned counsel appearing on behalf of the respondent- revenue is not in a position to dispute that the appeal filed by thereview petitioner-assessee was not covered by the aforesaid circular.However, she opposed filing of the review petition with enormousdelay. Having heard learned counsel for the parties and regardto the fact that appeal filed by the assessee has already been takento have been covered by aforesaid circular and did not receiveconsideration on merits as also the reasons furnished by the reviewpetitioner in the application filed under Section 5 of the LimitationAct, we are persuaded to allow the application under Section 5 ofthe Limitation Act, which is accordingly allowed. Delay in filing ofthe review petition is condoned subject to payment of cost of Rs.5,000/- to be deposited by the review petitioner with RajasthanLegal Services Authority, Rajasthan High Court, Jaipur Bench withina period of one month. We are also persuaded to allow this reviewpetition which is accordingly allowed. Order dated 28.01.2016passed by this Court is recalled/reviewed. Appeal is restored to itsoriginal number for being heard and decided on merits. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J