In Mcc/154/2018 Of The Commissioner Of Income Tax v. M/S Som Distrilleries Pvt. Ltd, the High Court (2018) 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.
THE HIGH COURT OF M.P.
MCC No. 154/2018
Jabalpur, Dated : 21.02.2018
Heard Shri Sanjay Lal, learned counsel for theapplicant, on the application for restoration of ITA No.71/2013.
This is an application for restoration of ITA No.71/2013 dismissed for non-compliance of commonconditional order dated 14.11.2017.
It is submitted by the learned counsel for theapplicant that due to inadvertence he could notcomply with the peremptory order within thestipulated period which resulted in dismissal of theaforesaid case for non-compliance of the commonconditional order.
The application is supported by an afÏdavit of thecounsel for the applicant. It is submitted that theapplication for restoration deserves to be allowed.
Having heard the learned counsel for theapplicant and looking to the fact that the reasonsmentioned in the application are bonafide, theapplication for restoration is allowed.
The impugned order dated 14.11.2017 passedin ITA No. 71/2013 is recalled and is directed to berestored to its original number.
This M.C.C stands disposed of.
A copy of this order be placed in the record of
ITA No. 71/2013.
C.C as per rules.
(R. S. Jha )Judge
msp
(Nandita Dubey) Judge
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