The Commissioner Of Income Tax, Ranchi v. M/S. Ashoka Industries

IN THE HIGH COURT OF JHARKHAND AT RANCHI C.M.P No. 354 of 2012 The Commissioner of Income Tax, Ranchi Vs. M/s. Ashoka Industries ----- CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY For the Appellant/Petitioner : Mr.D.Roshan For the Respondents : ------ ------ Dated 25th July, 2013 Delay condoned. T.A No.50/2007 was dismissed due to non-removal of the defects and therefore, it was dismissed without notice to the respondent. However, Civil Miscellaneous Petition was filed for restoration of T.A No.50/2007. Since it was a matter between the Court and the appellant and the appeal was not even properly constituted because of several defects, there is no need to issue notice to the respondent. Heard learned counsel for the petitioner on the application for restoration of T.A No.50/2007. In view of the reasons stated in the order dated 12[th] September, 2012, passed in C.M.P No.460/2011 (Commissioner of Income Tax, Central Revenue Building, Patna Vs. Md.Sayeed, Ranchi) and in view of the fact that in the present petition also, the facts are similar to that of C.M.P No.460/2011, C.M.P No.354/2012 is allowed and T.A No.50/2007 restored to its original number. List T.A No.50/2007 along with T.A No.9/2006 for orders after three weeks. Meanwhile, Revenue may remove rest of the defects, except the defect of limitation. (Prakash Tatia, C.J.) (Jaya Roy, J.) dey