In Mcc/505/2017 Of The Principal Commissioner Of Income Tax v. Shri Jaswinder Singh Oberai, the High Court (2017) allowed the appeal. The decision went in favour of the Revenue.
Decision: On due consideration of the aforesaid, we are ofthe view that the cause shown is sufficient to allow therestoration application and restore the appeal to itsoriginal number.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
M.C.C. No.505 of 2017
06/09/2017
Ms. Veena Mandlik, learned Counsel for thepetitioner.
Heard.
This is an application for restoration of I.T.A.
No.97/2017.
Learned Counsel for the petitioner has submittedthat on 21.8.2017, a de-listing application was given bythe petitioner and, therefore, she could not mark herpresence, when the matter was called for. This fact isduly supported by the affidavit of learned Counsel forthe petitioner.
On due consideration of the aforesaid, we are ofthe view that the cause shown is sufficient to allow therestoration application and restore the appeal to itsoriginal number. Accordingly, prayer for restoration ofI.T.A. No.97/2017 is allowed. I.T.A. No.97/2017 isrestored to its original number.
M.C.C. No.505 of 2017 is allowed and disposed of.
(P. K. Jaiswal) (Virender Singh)Judge Judge
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