Raika Ispat Udyog Pvt. Ltd., v. the Principal Commissioner of Income TAX-1 Raipur
Restoration – MCC allowed
Case brief
What is this about?
Chhattisgarh High Court, Bilaspur (Division Bench: Sanjay K. Agrawal and Amitendra Kishaore Prasad, JJ.), by order dated 20.09.2024 in MCC No. 807 of 2024 allowed an miscellaneous civil application by Raika Ispat Udyog Pvt. Ltd. (income tax assesses vs Principal Commissioner of Income Tax-1 and Assistant Commissioner of Income Tax, Circle-1(1), Raipur) seeking revival of WA No. 444 of 2023, which had been dismissed for want of prosecution on 28.08.2024. Appeal restored subject to Rs. 2,000 cost to the High Court Legal Services Committee payable within 15 days, with automatic dissolution of the order on non-payment. Relevant to restoration of appeals dismissed for default and conditional-restoration/cost practice.
What did the court decide?
WA No. 444 of 2023 restored to its original number, subject to payment of cost of Rs. 2,000/- before the High Court Legal Services Committee with proof filed before the Court within 15 days, failing which the restoration order automatically dissolves.