Case LawHigh Court › Mcc/3201/2017 Of The Principal Commissio...

Mcc/3201/2017 Of The Principal Commissioner Of Income Tax1 v. Jai Narain Shiksha Samiti

High Court 04 Dec 2017 In favour of: Revenue
Forum / Bench
High Court · mphc_db_jbp
Parties
Mcc/3201/2017 Of The Principal Commissioner Of Income Tax1 v. Jai Narain Shiksha Samiti
Date of order
04 Dec 2017
Assessment year(s)
Outcome
Allowed

The order — as passed by the High Court

Case summary

In Mcc/3201/2017 Of The Principal Commissioner Of Income Tax1 v. Jai Narain Shiksha Samiti, the High Court (2017) 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.
M.C.C No.3201/2017 JABALPUR DATED : 04.12.2017 Shri Sanjay Lal learned counsel for theapplicant. Heard on the question of admission and I.ANo.17355/2017 for condonation of delay. This application has been filed seekingrestoration of ITA No.177/2016 which has beendismissed by order dated 1/2/2017. It is submitted by the learned counsel for theapplicant that the aforesaid appeal stood dismissedon account of the fact that this Court on 1.2.2017had passed an order to remove the default withinsix weeks. It is stated that due to oversight thecounsel for the applicant could not cure the defaultwithin the period prescribed by this Court and,therefore, the appeal stood dismissed in default. Itis stated that several other appeals namely; I.T.ANo.158/2016, 159/2016 and others have alreadybeen admitted but these cases were dismissed onaccount of not filing of the legible copy of somepages of the impugned order. It is submitted thatdue to inadvertence, the delay in filing theapplication had occurred. The application issupported by an afÏdavit of the learned counsel forthe applicant. It is submitted that the applications for condonation of delay as well as for restorationdeserve to be allowed. Having heard the learned counsel for theapplicant and looking to the fact that the reasonsstated in the applications for condonation of delayand for restoration are bonafide, the same areallowed. The impugned order dated 1.2.2017passed in I.T.A No.177/2016 is recalled and isdirected to be restored to its original number,subject to payment of cost of Rs.500/- which shallbe deposited with the High Court Legal ServicesCommittee, Jabalpur within a week. This MCC stands disposed of. A copy of this order be placed in the record of I.T.A No.177/2016. C.C as per rules. ( R. S. JHA ) J U D G E (NANDITA DUBEY) J U D G E mms/- Digitally signed by PUSHPENDRA PATEL Date: 2017.12.05 13:29:51 +05'30'
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