Rp/982/2020 Of Dy. Commissioner Of Income Tax v. M/S Andritz Hydro Pvt. Ltd

Signature Not Verified SAN 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 25[th] OF AUGUST, 2022 REVIEW PETITION No. 982 of 2020 Between:- DY. COMMISSIONER OF INCOME TAX-191),BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI ASHUTOSH UPADHYAY - ADVOCATE) AND M/S ANDRITZ HYDRO PVT. LTD., BHOPAL, D-17M PAKVN INDUSTRIAL AREA, MANDIDEEPBHOPAL (MADHYA PRADESH) .....RESPONDENT (BY SHRI MUKESH AGRAWAL - ADVOCATE) This petition coming on for orders this day, Hon'ble Shri Justice Ravi Malimath, Chief Justice passed the following: ORDER For the reasons assigned, I.A.No.4 of 2021 seeking condonation of delayin filing the review petition is allowed. The delay is condoned. This petition is filed seeking review of the order dated 18.10.2019 passedby this Court in I.T.A. No.146 of 2014 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 of 2019 dated08.08.2019. Signature Not VerifiedSANDigitally signed by PREM SHANKARMISHRADate: 2022.08.26 13:38:21 IST Learned counsel for the respondent disputes the same. O n 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 18.10.2019 passedby this Court in I.T.A.No.146 of 2014 is reviewed and recalled. I.T.A.No.146of 2014 is restored to its file. (RAVI MALIMATH)(VISHAL MISHRA)CHIEF JUSTICEJUDGEpsm