Miscellaneous Appeal v. Income Tax Appellate Tribunal, Patna Bench

2 IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Jurisdiction Case No.2590 of 2016In Miscellaneous Appeal No.570 of 2007 ====================================================== Pandooi Place, Patna, a partnership form 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 2. Commissioner of Income Tax, 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 AGRAWALORAL 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. 570/2007, 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. We note from the records passed in M.A.No. 569/2007 which was heard alongwith M.A.No. 570/2007 that by the judgment dated 27.3.2017 these two appeals were disposedof in the light of the judgment and order dated 18.11.2016passed in M.A.No. 567/2007. In such view of the matter, M.J.C.No. 2590/2016 isheld misconceived and is dismissed accordingly. (Jyoti Saran, J) ( Nilu Agrawal, J)