M/ S. Herbicides (India) Limited v. Income Tax Officer

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JAIPUR BENCH, JAIPUR D.B. Misc. Restoration Application No.303/ 2014 M/ s. Herbicides (India) Limited vs. Income Tax Officer Date of Judgment : 25.02.2015 REPORTABLEHON'BLE THE ACTI NG CHI EF JUSTI CE MR.SUNI L AMBW ANIHON'BLE MR. JUSTI CE PRAKASH GUPTA Mr. Anant Kasliwal, counsel for applicant. 1.The Income Tax Appeal was dismissed on the ground that the paper book sets were not filed despite grant of time on31.01.2012. This Restoration Application has been filed withdelay of 805 days. We find that despite the dismissal of theAppeal for not filing the paper book on 31.01.2012, theapplicant had not filed paper book, and has not cared to file thepaper book, even with the present application. 2.The ground for condonation of delay of 805 days for not filing the paper book is that the appellant was not aware of thedismissal of the appeal. 3.On 31.01.2012, the Court passed the order that “let the paper book set be filed within a period of fifteen days, failingwhich the appeal shall stand dismissed automatically without further reference to the Bench”. The order shows that thecounsel for the appellant was fully aware of the order dated31.01.2012 and its consequences. It is thus, difficult to believethat he was not aware of the consequential dismissal of theappeal in last three years. 4.We do not find any good ground to condone the delay of805 days in filing the restoration application. 5.The Restoration Application is thus, dismissed. ( PRAKASH GUPTA) ,J. ( SUNI L AMBW ANI ) ,ACTI NG C.J. MohitM/ 2All corrections made in the judgment/order have been incorporated in the judgment/order being emailed.Mohit Tak, P.A.