Mcc/1529/2022 Of Pr. Commissione4R Of Income Tax 1 v. Income Tax Settlement Commission

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU &HON'BLE SHRI JUSTICE VIRENDER SINGHON THE 12[th] OF OCTOBER, 2022 MISC. CIVIL CASE No. 1529 of 2022 BETWEEN:- PR. COMMISSIONE4R OF INCOME TAX 1BHOPAL M.P. BHOPAL, M.P. (MADHYAPRADESH) (BY SHRI SANJAY LAL, ADV.) .....APPLICANT ANDINCOME TAX SETTLEMENT COMMISSIONTHROUGH DITB ITSC DELHI 9TH FLOOR, LOKNAYAK BHAVAN KHAN MARKET NEW DELHIAND ANOTHER (DELHI) (NONE ) .....RESPONDENTS This application coming on for orders this day, JUSTICE SHEEL NAGU passed the following: ORDER The present MCC has been filed seeking restoration ofW.P.No.9285/2022 which had been dismissed earlier on 23.6.2022 for failure ofthe Revenue to cure the default. Thereafter, MCC No.1529/2022 was filed for restoration ofW.P.No.9285/2022, which was disposed of on 25.7.2022 by passing thefollowing order: "This MCC has been preferred for restoration of WP. No.9285/2022, which was dismissed on 23.06.2022 for not removing the default despite giving sufficient time. 2. In view of averments made in the petition which is dulysupported by affidavit of counsel for the appellant, prayer forrestoration of WP. No.9285/2022 is hereby accepted. 3. Looking to the nature of default, subject to payment of cost of Rs.1,000/- (Rs. One Thousand Only) to be deposited with HighCourt Legal Services Committee, Jabalpur within a period of 15 daysfrom today and subject to remove the default in WP. No.9285/2022within four weeks, WP. No.9285/2022 is restored to its originalnumber for being adjudicated on its own merits. 4. Accordingly, MCC stands allowed. 5. A copy of this order be placed in the record of WP.No.9285/2022." Learned counsel for the Revenue submits that the cost of Rs.1000/- wasdeposited on 2.8.2022 but due to administrative delays on the part of Revenue,the defects could not be removed within four weeks. Learned counsel for the Revenue submits that he has received necessarymaterial for removing the default. This disposed of MCC No.1529/2022 has now come up in view ofI.A.No.9699/2022 filed by the Revenue for extension of time of four weeks tocure the default. Considering the aforesaid, time as sought by the Revenue in the given facts and circumstances, is extended. I.A.No.9699/2022 is allowed and it is directed that the defect be cured by 11.11.2022 failing which the writ petition will not be restored. Accordingly, MCC is disposed of. (SHEEL NAGU)JUDGEP/- (VIRENDER SINGH)JUDGE