Mcc/80/2021 Of M/S Mahendra Builders And Developers v. Pr. Commissioner Of Income Tax
High Court
22 Jan 2021 In favour of: Assessee
Forum / Bench
High Court · mphc_db_jbp
Parties
Mcc/80/2021 Of M/S Mahendra Builders And Developers v. Pr. Commissioner Of Income Tax
Date of order
22 Jan 2021
Assessment year(s)
—
Outcome
Allowed
Case summary
In Mcc/80/2021 Of M/S Mahendra Builders And Developers v. Pr. Commissioner Of Income Tax, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
The High Court Of Madhya PradeshMCC-80-2021
(M/S MAHENDRA BUILDERS AND DEVELOPERSVs PR. COMMISSIONER OF INCOME TAX)
[22][-][01][-][2021]Jabalpur, Dated :
Heard through Video Conferencing.
Mr. Sanjay Kumar Patel, Advocate for the applicant.
Heard on I.A. No.394/2021 - an application for condonation of delay
of 349 days in filing the restoration application.
For the stated reasons, application is allowed. Delay is condoned.
This restoration application has been filed seeking restoration of I.T.A.No.173/2018 which was dismissed on account of non-compliance ofperemptory order dated 25.02.2019.
For the reasons mentioned in the restoration application supported bythe affidavit of Ramesh Patidar, partner of the applicant firm, this MCC isallowed and I.T.A. No.173/2018 be restored to its original number, subjectto deposit of cost of Rs.1,000/- before the Madhya Pradesh State LegalServices Authority and producing receipt thereof before the Registry of thisCourt.
Accordingly, this MCC is allowed and disposed of.
(MOHAMMAD RAFIQ)CHIEF JUSTICE
(VIJAY KUMAR SHUKLA)JUDGE
psm
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