The Commissioner Of Income Tax (Central), Patna v. Tulsidas Khimji Raipat… …

IN THE HIGH COURT OF JHARKHAND AT RANCHI I. A. No. 4553 of 2013 inC. M. P. No. 458 of 2011in Tax Appeal No. 16 of 2011 --- The Commissioner of Income Tax (Central), Patna...Petitioner Versus Tulsidas Khimji Raipat… … Respondent --- CORAM : HON'BLE THE ACTING CHIEF JUSTICE : HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR --- For the Petitioner : Mr. Deepak Roshan, AdvocateFor the Respondent : --- 05/Dated: 13th September, 2013Per D.N. Patel, A.C.J. I. A. No. 4553 of 2013: 1.This application has been preferred under Section 5 of the Limitation Act for condonation of delay of 1619 days in preferring this civil miscellaneous petition. 2.Having heard the learned counsel for both the sides and looking to the facts and reasons stated in this I. A. especially, in paragraph nos. 3 to 8, there are reasonable reasons for condonation of delay. 3.We, therefore, condone the delay in preferring this C.M.P. 4.I. A. No. 4553 of 2013 is, therefore, allowed and disposed of. C. M. P. No. 458 of 2011: 5.This civil miscellaneous petition has been preferred for restoration of Tax Appeal No. 16 of 2007 which was dismissed for default vide order dated 13[th] June, 2007 for non-compliance of the order passed by this Court. 6.Having heard the counsel for both the sides and looking to the facts stated in this C.M.P. in paragraph no. 3 to 12, there are reasonable reasons for recalling the order dated 13[th] June 2007 in R. Shekhar Cp 2 Tax Appeal No. 16 of 2007. 7.We therefore, recall the order dated 13[th] June 2007 and Tax Appeal No. 16 of 2007 is hereby restored to its original file with the same number on a condition upon the petitioner to depositRs. 250/- with the Jharkhand Legal Services Authority, Ranchi within four weeks from today. 8.A copy of this order be sent to the Member Secretary, Jharkhand Legal Services Authority, Ranchi. 9.This C.M.P. is allowed and disposed of. Tax Appeal No. 16 of 2007: 10.Registry is directed to enlist this tax appeal on the board of “Admission”on 24[th] September, 2013. (D. N. Patel, A.C.J.) (Shree Chandrashekhar, J.)