Mcc/632/2021 Of M/S Rama Construction Bhopal v. Commissioner Of Income Tax Bhopal

The High Court Of Madhya PradeshMCC-632-2021 (M/S RAMA CONSTRUCTION BHOPALVs COMMISSIONER OF INCOME TAX BHOPAL AND OTHERS) 1 [16][-][06][-][2021]Jabalpur, Dated : Heard through Video Conferencing. Per:V.K.Shukla,J. Shri Pratyush Tripathi, learned counsel for the applicant. Heard on I.A.No.3929/2021, which is an application for exemption from filing certified copy. It is stated that due to Covid-19, it is not possible to receive the certified copy of the order and therefore, the application has been filed on the basis of true copy of the documents. In view of the aforesaid, the application is allowed and exemption is granted from filing of the certified copy. Learned counsel for the applicant is also heard on I.A.No.3930/2021, which is an application for condonation of delay. The present application is filed for restoration of R.P.No.459/2017, which was dismissed on account of peremptory order dated 23-08-2017. The application is barred by 993 days. In the application for condonation of delay, no reason has been explained for the delay. The application reads as under : "1. That the applicant has filed present application forrestoration of R.P.No.459/2017, which was dismissedfor peremptory order vide order dated 23-08-2017. 2. That the applicant was unaware and therefore couldnot rectify the default as pointed out. 3. That the aforesaid is bonafide in nature and hence,may be condoned." Thus, the applicant has not stated any reason explaining such huge delay in filing the present application for restoration of review petition. Sincethe delay of 993 days has not been explained by the applicant, we do notfind any reason for condoning the delay in filing the present application. Signature Not VerifiedSANDigitally signed by HAR SAHAYPATERIYADate: 2021.06.18 13:16:20 IST Accordingly, the application is dismissed. As a result the main application for restoration of review petition also stands dismissed. (MOHAMMAD RAFIQ)CHIEF JUSTICE (VIJAY KUMAR SHUKLA)JUDGE hsp