M/S. R.m.singh v. Commissioner Of Income Tax, Ranchi & Ano

IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P No. 6 of 2013 M/s. R.M.Singh Vs. Commissioner of Income Tax, Ranchi & Ano. ----- CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE APARESH KUMAR SINGH ------ For the Appellant/Petitioner : M/s.Birendra Kumar, Niraj Kishore For the Respondents : Mr.D.Roshan ------ Order No.10 th December,2013 Dated 17 The petitioner is represented by learned counsel, Mr.Birendra Kumar and the respondent-Revenue by learned counsel, Mr.D.Roshan. This application is filed for restoration of cross-appeal filed by the assessee-petitioner in T.A No.36/2000, which was dismissed on 31.10.2012 both for non-prosecution as well as in view of the order passed in Tax Appeal No.40/2000. From perusal, it is seen that Tax Appeal No.40/2000 preferred by the Revenue was decided on merit on 31.10.2012 and while the same (T.A No.40/2000) being decided, T.A No.36/2000 filed by the assessee-petitioner was dismissed both for non-prosecution as well as in view of the order passed in Tax Appeal No.40/2000. Learned counsel for the respondent-Revenue submitted that this application could be heard by the perusal of the order dated 31.10.2012 passed in T.A No.40/2000. Registry is directed to list this matter after two weeks along with the records of T.A No.40/2000. (R.Banumathi, C.J.) (Aparesh Kumar Singh, J.) dey