Rp/636/2020 Of Dy. Commissioner Of Income Tax 1 v. M/S Fine Builders

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR BEFORE HON'BLE SHRI JUSTICE RAVI MALIMATH,CHIEF JUSTICE & HON'BLE SHRI JUSTICE VISHAL MISHRAON THE 21[st] OF JULY, 2022 REVIEW PETITION No. 636 of 2020 Between:- DY. COMMISSIONER OF INCOME TAX-1 (1),BHOPAL (MADHYA PRADESH) (BY SHRI SANJAY LAL - ADVOCATE ) .....PETITIONER AND M/S FINE BUILDERS, BHOPAL, E-4/43, ARERACOLONY, BHOPAL (MADHYA PRADESH) (BY SHRI ABHISHEK OSWAL - ADVOCATE) .....RESPONDENT This petition coming on for admission this day, Hon'ble Shri JusticeRavi Malimath, Chief Justice passed the following: ORDER For the reasons assigned, I.A.No.3834 of 2021 seeking condonation of delay in filing the review petition is allowed. The delay is condoned. This petition is filed seeking review of the order dated 18.11.2019 passed by this Court in I.T.A.No.37 of 2016 on the ground that a wrong concessionwas made by the learned counsel for appellant with regard to the statutory limitswhile preferring the appeal before this Court. That the appeal requires to beheard and is not covered by the Government Circular No.17/2019 dated08.08.2019. 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 18.11.2019 passedby this Court in I.T.A.No.37 of 2016 is reviewed and recalled. I.T.A.No.37 of2016 is restored to its file. (RAVI MALIMATH)(VISHAL MISHRA)CHIEF JUSTICEJUDGEC Digitally signed by CHRISTOPHER PHILIP Date: 2022.07.22 18:00:35 +05'30'