Mcc/721/2012 Of Prakash Chandra Sethi v. Commissioner Of Income Tax
High Court
21 Sep 2012 In favour of: Assessee
Forum / Bench
High Court · mphc_db_ind
Parties
Mcc/721/2012 Of Prakash Chandra Sethi v. Commissioner Of Income Tax
Date of order
21 Sep 2012
Assessment year(s)
—
Outcome
Allowed
Case summary
In Mcc/721/2012 Of Prakash Chandra Sethi v. Commissioner Of Income Tax, the High Court (2012) allowed the appeal. The decision went in favour of the assessee.
Decision: In the circumstances and having regard to the statement made by learned Senior Counsel that connected ITA Nos.126 and 128 of 2006 are also pending consideration before this Court in which the identical question is involved, we allow the MCC.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
21.09.2012
Shri SC Bagadiya, learned Senior Counsel with Shri Dharmendra Jain, learned counsel for the applicant.
By filing this MCC the applicant is seeking restoration of ITA No.127 of 2006 which suffered dismissal on account of peremptory order dated 13.09.2006.
It has been stated in the MCC that the earlier counsel Shri DN Dixit, who was looking after the matter has expired and therefore, the non compliance was imposed and the court order could not be complied with, within time. The delay also occurred on account of want of knowledge of dismissal of ITA by way of a peremptory order.
Having considered the averments made in the MCC which is supported by an affidavit of the applicant, we are satisfied that there was a sufficient cause for not complying with the peremptory order dated 13.09.2006.
In the circumstances and having regard to the statement
made by learned Senior Counsel that connected ITA Nos.126 and 128 of 2006 are also pending consideration before this Court in which the identical question is involved, we allow the MCC. The ITA No.127 of 2006 is directed to be restored to its
sourabh.
original number.
Let the compliance in ITA No.127 of 2006 be made
now by the applicant within two weeks.
After restoration, list the matter alongwith ITA Nos.126
and 128 of 2006.
(Shantanu Kemkar) Judge
(Prakash Shrivastava) Judge
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