Dy. Commissioner Of Income Tax Circle 1 (1) Bilaspur (C.g v. Applicant(S

Digitallysigned byADITIADITIDIWANDIWANKAIWARTKAIWARTDate:2025.05.0912:31:29+0530 (MCC No. 458 of 2025) 2025:CGHC:21295-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPURMCC No. 458 of 2025 1 - Dy. Commissioner Of Income Tax Circle 1 (1) Bilaspur (C.G.) versus --- Applicant(s) 1 - M/s South Eastern Coalfields Limited Seepat Road, Bilaspur(C.G.) --- Non-applicant(s) (Cause-title taken from the Case Information System) -------------------------------------------------------------------------------For Applicant:- Mr. Ajay Kumrani, Advocate For Non-applicant :- Ms. Monika Singh, Advocate on behalf of Mr. S. Rajeshwara Rao, Advocate. ------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal andHon'ble Shri JusticeSanjay Kumar Jaiswal Order on Board(08.05.2025) Sanjay K. Agrawal, J 1. Heard on IA No.1, which is an application seekingcondonation of delay in filing the application for restorationof TAXC No.53/2022.condonation of delay in filing the application for restorationof TAXC No.53/2022. 2. In the considered opinion of this Court, sufficient cause @d!t! (MCC No. 458 of 2025) has been shown by the applicant for the delay of 42 dayscaused in filing of this MCC and for not filing the paper-book within the stipulated time. Accordingly, I.A. No.1 isallowedand the delay is hereby condoned. 3. Also, heard on admission. 4. Admit. 5. Issue notice to the non-applicant. 6. Learned counsel for the non-applicant accepts notice onbehalf of the non-applicant.behalf of the non-applicant. 7. With the consent of the parties, heard finally. 8. This MCC has been filed seeking restoration of TAXCNo.53/2022, which was dismissed for non-compliance ofthis Court’s peremptory order dated 07.02.2025.No.53/2022, which was dismissed for non-compliance ofthis Court’s peremptory order dated 07.02.2025. 9. For the reasons stated in the application, the same isallowed. TAXC No.53/2022 is restored to its originalnumber for its hearing and disposal in accordance withlaw.allowed. TAXC No.53/2022 is restored to its originalnumber for its hearing and disposal in accordance withlaw. 10.Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge