Mcc/532/2017 Of Tapasya Shiksha Samiti v. The Commissioner Of Income Tax

M.C.C No.532/201701.03.2017 Shri Gagan Tiwari learned counsel for theapplicant. Heard on the question of admission and I.ANo.2983/2017 for condonation of delay. This application has been filed by the applicantseeking restoration of I.T.A No.85/2016 which hasbeen dismissed in view of the common conditionalorder passed on 19.9.2016. It is submitted by the learned counsel for theapplicant that the aforesaid appeal stood dismissedon account of the fact that this Court on 19.9.2016had passed a common conditional order to removethe default within six weeks. It is stated that theservice certificate was not available with theapplicant at the time of filing the appeal and,therefore, he could not remove the defect within theaforesaid period on account of which the appealstood dismissed in default. It is submitted that theservice certificate was received by the applicant ata later stage and therefore the delay in filing theMCC occurred. The application is supported by anaffidavit of the authorized signatory of theapplicant. It is submitted that the delay becondoned and the application for restorationdeserves 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 restoration are bonafide, the same are allowed.The impugned order dated 19.9.2016 passed inI.T.A No.85/2016 is recalled and is directed to berestored to its original number. However, the restoration of this appeal wouldbe subject to the applicant filing the servicecertificate before the Registry within a week fromtoday and if necessary, would also file anapplication seeking condonation of delay in theappeal concerned. Certified copy of the certificate filed by theapplicant alongwith this application be returnedback to the applicant subject to the same beingsubstituted by a photocopy. This MCC stands disposed of. A copy of this order be placed in the record of I.T.A No.85/2016. C.C as per rules. ( R. S. JHA ) J U D G Emms/- ( A. K. JOSHI) J U D G E