Mcc v. Dy. Commissioner Of Income Tax

THE HIGH COURT OF MADHYA PRADESH MCC No.157/2018(Jila Sahakari Kendriya Bank Ltd vs. Dy. Commissioner of Income Tax) Indore, Dated: 01/05/2018 Shri Mukesh Agrawal learned counsel for the applicant. This is an application for restoration of ITA no.106/2017,which was dismissed for non-compliance of common conditional orderdated 23/10/2017. This application has been filed along with I.A.No.2921/2018, an application under Section 5 of the Limitation Act, forcondonation of delay. Restoration application is barred by 7 days. No notice was issued to the respondent in I.T.A. No.106/2017,therefore, no notice on the present I.A is required. For the reasons assigned in the application, we condone thedelay of 7 days in preferring this petition. Accordingly, I.A. No.2921/2018is allowed. Also heard on the question of admission. Due to inadvertence, common conditional order dated23/10/2017 has not been complied with. It is submitted that applicant hasapplied for obtaining the Service Certificate before the ITAT and thiscertificate was received quite late from ITAT, due to which ServiceCertificate could not be filed in due course of time. Considering the aforesaid, we are of the view that the causeshown by the applicant for non-compliance of order dated 23/10/2017 isbonafide reason and is not intentional or deliberate. Accordingly, prayer for restoration is allowed. ITATNo.106/2017 is restored to its original Number subject to filing ofService Certificate within a period of 10 days from today. MCC No.157/2018 is allowed and stands disposed of. (P.K. Jaiswal) Judge (S. K. Awasthi) Judge