The Union Of India & Anr v. M/S Value Added Futuristic Management Pvt. Ltd

IN THE HIGH COURT OF JHARKHAND AT RANCHI Civil Review No. 92 of 2022 The Union of India & Anr. --- --- Petitioners Versus M/s Value Added Futuristic Management Pvt. Ltd. --- --- Respondent --- CORAM: Hon’ble Mr. Justice Rongon Mukhopadhyay Hon’ble Mr. Justice Deepak Roshan --- For the Petitioners : Mr. Kumar Vaibhav, Sr.S.C. For the Respondent : M/s. Sumeet Gadodia, Shilpi Gadodia, Ritesh Kumar Gupta, Shruti Shekhar & K. Hari, Advocates --- I.A. No.5561 of 2024 06/12.06.2024 Heard Mr. Kumar Vaibhav, learned counsel for the petitioners and Mr. Ritesh Kumar Gupta, learned counsel appearing for the respondent. This application has been preferred by the petitioners for condoning delay of 124 days in filing the civil review petition, though it appears that the stamp reporter has not pointed out the exact delay in filing of the review petition in absence of the certified copy of the order which is being sought to be reviewed. Learned counsel for the petitioners has submitted that after the handing over of the present file, he has filed an application seeking for certified copy of the order which is being sought to be reviewed by the petitioners, but till date the certified copy has not been available to him and as such as per his own calculation he has filed a limitation application giving reference to the fact that there has been a delay of 124 days in filing the petition. On consideration of the reasons assigned in the instant application and the order we intend to pass in Civil Review No. 92/2022, we are inclined to condone the delay. Accordingly, I.A. No.5561 of 2024 stands disposed of. Civil Review No. 92 of 2022 This application has been preferred by the petitioners for review of the judgment dated 14.07.2022 passed in W.P.(T) No.1949 of 2021 wherein the writ petition preferred by the respondent herein was partly allowed by holding the second declaration dated 23[rd] January 2021 filed by the respondent herein under Section 4 of the Direct Tax Vivad Se Vishwas Act, 2020 as nonest in the eyes of law with a further direction to give effect to the certificate dated 20.1.2021 issued pursuant to first declaration dated 24.12.2020 filed by the respondent under Section 4 of the said Act. Though several grounds have been enumerated by the learned counsel for the petitioners seeking review of the judgment dated 14.07.2022 passed in W.P.(T) No.1949 of 2021 but on a perusal of the grounds upon which the review of the said judgment has been sought for, we find that the said grounds have already been considered and dealt with in the judgment dated 14.07.2022 passed in W.P.(T) No.1949 of 2021. Learned counsel for the petitioners has failed to point out any error apparent on the face of the record to undertake the exercise of review of the judgment dated 14.07.2022 passed in W.P.(T) No.1949 of 2021. On consideration of the aforesaid facts therefore, we do not find any reason for reviewing of the judgment dated 14.07.2022 passed in W.P.(T) No.1949 of 2021 and consequently we dismiss this application. Pending interlocutory application, if any, stands closed. (Rongon Mukhopadhyay,J.) (Deepak Roshan, J.) Shamim/