The Commissioner Of Income Tax, Kota v. There Is Delay Of 63 Days In Filing Restoration Application
High Court
18 Jan 2012 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
The Commissioner Of Income Tax, Kota v. There Is Delay Of 63 Days In Filing Restoration Application
Date of order
18 Jan 2012
Assessment year(s)
—
Outcome
Allowed
Case summary
In The Commissioner Of Income Tax, Kota v. There Is Delay Of 63 Days In Filing Restoration Application, 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 RAJASTHANJAIPUR BENCH, JAIPURD.B. MISC. RESTORATION APPLICATION NO. 632/2011IN
D.B. INCOME TAX APPEAL NO. 547/2011
THE COMMISSIONER OF INCOME TAX, KOTAVS.SMT. KANAKLATA JAIN.
Date: 18.01.2012
HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRA'HONBLE MR. JUSTICE NARENDRA KUMAR JAIN-I
There is delay of 63 days in filing restorationapplication.
For the reasons stated in the application filed undersection 5 of the Limitation Act duly supported by affidavit, delayof 63 days is condoned. Application under Section 5 of theLimitation Act stands allowed.
The appeal was dismissed for non-compliance of theorder of this court dated 03.08.2011. The case was dismisseddue to mistake of the counsel. Litigant may not suffer for themistake of the counsel.
Considering the aforesaid aspect, we are inclined torestore D.B. Income Tax Appeal No. 547/2011 to its originalnumber, subject to the condition that the appellant shall pay asum of Rs.250/- as cost and make compliance of the order dated03.08.2011. In case, the appellant deposits Rs.250/- as cost withthe Rajasthan State Legal Services Authority and makescompliance of the order dated 03.08.2011 within two weeks fromtoday, the appeal shall stand restored to its original number.
The restoration application stands disposed of
accordingly.
(NARENDRA KUMAR JAIN-I),J. (ARUN MISHRA),CJ.
Manoj
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