The court condoned delay in filing a restoration petition due to lack of notice in the original appeal. It allowed the CMPL and restored Tax Appeal No. 55 of 2006 based on reference to a prior order.
The C.M.P. is allowed and Tax Appeal No. 55 of 2006 is restored to its original number.
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IN THE HIGH COURT OF JHARKHAND AT RANCHI
C.M.P. No. 491 of 2012
The Commissioner of Income Tax, Dhanbad
.... .... .... Petitioner
Versus Lions Club of Govindpur Seva Trus .... .... .... Respondent
CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY
For the Petitioner : Mr. Deepak Roshan, Advocate For the Respondent : -----
Order No. 04 Dated, 3rd July, 2013
Delay in filing this restoration petition is condoned in view of the fact that the Tax Appeal No. 55 of 2006 was dismissed without notice to the parties and there is no need to issue notice to the respondent on the application for condonation of delay.
In view of the reasons given in the order dated 19th September, 2012 passed in C.M.P No. 452 of 2011 (The Commissioner of Income Tax(Central), Patna Vs. Jai Prakash Singhania) and in view of the similar facts involved in the dismissal of the Tax Appeal No. 55 of 2006, this C.M.P is allowed and Tax Appeal No. 55 of 2006 is restored to its original number.
(Prakash Tatia, C. J.)
(Jaya Roy , J.)
SI/Anit
The Commissioner of Income Tax, Dhanbad
Lions Club of Govindpur Seva Trus
JAYA ROY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
