In Mcc/1305/2014 Of Commissioner Of Income Tax v. Shri Sanjay Kumar, 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.1305/2014
25/9/2014.
Shri Sanjay Lal, learned counsel for theapplicant.
Keeping in view the provisions of HighCourt Rules, as this is an application for restorationof an appeal which has been dismissed the officeojection is over ruled.
This application has been filed forrestoration of ITA No.85/2010, which was dismissedfor non compliance with the peremptory orderpassed by this Court on 12.12.2013. There beingsome delay I.A. No.11649/2014 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.85/2010 is restored to its originalfile. It be placed for orders before an appropriateBench.
Application stands allowed and disposedof.
(Rajendra Menon) (Anil Sharma) Judge Judge
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