Rp/616/2020 Of Principal Commissioner Of Income Taxii v. M/S Gurjal

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFORE HON'BLE SHRI JUSTICE RAVI MALIMATH,CHIEF JUSTICE & HON'BLE SHRI JUSTICE VISHAL MISHRAON THE 15[th] OF SEPTEMBER, 2022REVIEW PETITION No. 616 of 2020 BETWEEN:- PRINCIPAL COMMISSIONER OF INCOME TAX-II,JABALPUR CENTRAL REVENUE BUILDING, MISSIONCHOWK, NAPIER TOWN JABALPUR (MADHYAPRADESH) (BY SHRI ASHUTOSH UPADHYAY - ADVOCATE) .....PETITIONER ANDM/S GURJAL PROP. OF M/S. RISHI BUILDER, CIVILLINES, JABALPUR (MADHYA PRADESH) (BY SHRI SAPAN USRETHE - ADVOCATE) .....RESPONDENT This petition coming on for admission this day, Hon'ble Shri Justice Ravi Malimath, Chief Justice passed the following: ORDER For the reasons assigned in I.A.No.3235 of 2021 seeking condonation ofdelay of 87 days in filing this review petition, we are of the considered view thatthe same constitutes sufficient cause. Hence, I.A.No.3235 of 2021 is allowed.The delay in filing the review petition is condoned. This review petition is filed seeking review of the order dated 27.11.2019passed by this Court in I.T.A. No.110 of 2016 on the ground that a wrong concession was made by the learned counsel for appellant with regard to thestatutory limits while preferring the appeal before this Court. That the appealrequires to be heard and is not covered by the Government Circular No.17 of2019 dated 08.08.2019. Learned counsel for the respondent disputes the same. On considering the contentions, we are of the view that the error isapparent on the face of record. The order was passed based on the erroneoussubmission made by the appellant's counsel with regard to the fact that theappeal is covered by the said Government circular regarding the financial limitsof preferring an appeal before the High Court etc. Hence, the review petition is allowed. The order dated 27.11.2019 passedby this Court in I.T.A.No.110 of 2016 is reviewed and recalled. I.T.A.No.110of 2016 is restored to its file. sj (RAVI MALIMATH)CHIEF JUSTICE (VISHAL MISHRA)JUDGE