The Commissioner Of Income Tax, Kota v. There Is Delay Of 61 Days In Filing The Restorationapplication
High Court
06 Jan 2012 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
The Commissioner Of Income Tax, Kota v. There Is Delay Of 61 Days In Filing The Restorationapplication
Date of order
06 Jan 2012
Assessment year(s)
—
Outcome
Allowed
Case summary
In The Commissioner Of Income Tax, Kota v. There Is Delay Of 61 Days In Filing The Restorationapplication, the High Court (2012) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR
D.B. MISC. RESTORATION APPLICATION NO.630/2011
IN
D.B. INCOME TAX APPEAL NO.548/2011
THE COMMISSIONER OF INCOME TAX, KOTA
Vs.
SMT. PRITI JAIN
DATE: 06.01.2012
HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA'HONBLE MR. JUSTICE NARENDRA KUMAR JAIN-I
Ms. Parinitoo Jain, for the applicant/appellant.
****
There is delay of 61 days in filing the restorationapplication.
For the reasons stated in the application underSection 5 of the Limitation Act, delay of 61 days is condoned.Application under Section 5 of the Limitation Act standsallowed.
The appeal was dismissed for non-compliance of
the order of this Court dated 05.08.2011. The case wasdismissed due to mistake of the counsel, for which litigant maynot suffer.
Considering the aforesaid aspect, we are inclined torestore D.B. Income Tax Appeal No.548/2011 to its originalnumber, subject to the condition that the appellant shall pay asum of Rs.250/- as cost and make compliance of the orderdated 05.08.2011. In case, appellant deposits Rs.250/- ascost with the Rajasthan State Legal Services Authority and
make compliance of the order dated 05.08.2011 within 15days from today, the appeal shall stand restored to its originalnumber.
The restoration application stands disposed of
accordingly.
(NARENDRA KUMAR JAIN-I),J. (ARUN MISHRA),CJ.
/KKC/
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