Miscellaneous Appeal v. Income Tax Appellate Tribunal, Patna Bench And Ors

2 IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Jurisdiction Case No.2589 of 2016 In Miscellaneous Appeal No.568 of 2007 ====================================================== Pandooi Place, Patna, a partnership firm having its office at Pandooi Place,Boring Road, Patna, P.S. Budha Colony, Patna through its partner, Sri RanjanKumar, Son of Sri Bamehswar Prasad Narayan Singh Resident of PandooiPalace, Boring Road, PS- Budha Colony, Distt- Patna ... ... Petitioner Versus 1. Income Tax Appellate Tribunal, Patna Bench and Ors 2. Commissioner of Income Tax-I, Patna 3. Income Tax Officer, War 1 5, Patna ... ... Opposite Parties ====================================================== Appearance :For the Petitioner/s: NoneFor the Opposite Party/s : Mr. Rishi Raj Sinha ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE JUSTICE SMT. NILU AGRAWAL ORAL ORDER (Per: HONOURABLE MR. JUSTICE JYOTI SARAN) 21-01-2019None appears on behalf of the petitioner. Mr. Rishi Raj Sinha, learned Senior Standing Counsel for the Income Tax Department is present and opposes therestoration application. We have perused the restoration application as well asthe office note put up for consideration which raises objectionon the very maintainability of this application. This restoration application suffers from many defects, firstly, though the cause title demonstrates that it arisesfrom an order passed in M.A.No. 568/2007, the pleadings atparagraph-3 of the restoration application shows that it is for Surendra/- U restoration of M.A.No. 567/2007, secondly while prayer madein the restoration application is under an impression that theappeal has been dismissed but the records of M.A.No. 567/2007would show that the appeal in fact has been allowed vide orderpassed on 18.11.2016. In such circumstances, the petitioner, if so aggrieved,may have his remedy as available under the Statute before theappropriate forum but no cause for restoration is made outbecause the appeal has been allowed and in whichcircumstances, this restoration application becomesmisconceived and is dismissed accordingly. (Jyoti Saran, J) ( Nilu Agrawal, J)