In Mcc/1226/2014 Of Commissioner Of Income Tax v. M/S S.k. Jain, 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
1
MCC No.1226/2014
31/7/2014.
Shri Sanjay Lal, learned counsel for theapplicant.
This application has been filed forrestoration of ITA No.155/2011 which wasdismissed due to non compliance of peremptoryorder passed by this Court. There being somedelay in filing of the application, I.A.No.10172/2014hasbeenfiledseekingcondonation of delay in filing of the application.
Keeping in view the reasons given inthe application and finding them to be bona fide,both the applications are allowed. Delay in filingthe application for restoration is allowed andrestoration application itself is allowed. ITANo.155/2011 is restored to its original number.It be placed for orders before the appropriateBench.
Applicationstandsallowedanddisposed of.
(Rajendra Menon) (Alok Verma)
Judge Judge
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