In Mcc/1223/2014 Of Commissioner Of Income Tax v. Shyam Kumar Chandak, the High Court (2014) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
mrs.mishra
MCC No.1223/2014
15/10/2014.
Shri Sanjay Lal, learned counsel for theapplicant.
This application has been filed forrestoration of ITA No.15/2012, which was dismissedfor non compliance with the peremptory orderpassed by this Court on 20.1.2014. There beingsome delay I.A. No.13167/2014 has been filed.
Keeping in view the reasons given theapplication which is supported by the affidavit ofcompetent authority himself and finding the sameto be bonafide, both the applications are allowed.Condoning the delay in filing the restorationapplication, the restoration application itself isallowed. ITA No.15/2012 is restored to its originalfile. It be placed for orders before an appropriateBench.
Application stands allowed and disposedof.
(Rajendra Menon) (Sanjay Yadav) Judge Judge
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