Mcc/253/2010 Of Assistant Commi. Of Income Tax,Raipur v. Jyoti Gupta

Per Dhirendra IVIishra. J:- Heard on I.A. No.01/2010 for condonation of delay in fiiing therestoration application. (2)On due consideration of the reasons assigned in the application,which is also supported by affidavit ofthe appiicant, I.A. No.01/2010 isallowed. Delay in filing the application is condoned. (3)Aiso heard on application for restoration. (4)Tax Case No.53/2008 has been dismissed for non-complianceof the order dated 13.01.2010.By the aforesaid order, the appellantwas allowed two weeks' time to remove the defauit as pointed out bythe Office.It was directed that if the defauit is not removed within theaforesaid period, the appeal itself shall stand dismissed without furtherreference totheBenchandaccordingly,theappealhasbeen .s Priya dismissedonaccountofnon-complianceoftheorderdated13.01.2010. (5)Learned counsel for the appellant submits that the amendmentin the memo of appea! could not be incorporated within time as thecounsel for the Department did not have Vakaiatnama of the appeai. Forthereasonsmentionedintheapplication,whichis(6)supported by the affidavit of the Commissioner of the Income Tax,application for restoration is allowed.The appellant shall carry outamendment during the course of the day. In view of the above, the M.C.C. stands disposed of.(7)