Research › Search › Judgment

High Court of Chhattisgarh · body

2025 DAILYLAW 14610 (CHH)

SOUTH EASTERN COALFIELDS LTD. v. DEPUTY COMMISSIONER OF INCOME - TAX

MCC/302/2025 · 2025-04-04

Shri Amitendra Kishore Prasad, Shri Sanjay K Agrawal

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

1 (MCC No. 302 of 2025) 2025:CGHC:15947-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 302 of 2025 1 - South Eastern Coalfields Ltd. Seepat Road, Bilaspur Chhattisgarh. --- Applicant(s) versus 1 - Deputy Commissioner Of Income - Tax Circle (1) Aaykar Bhawan, Vyapar Vihar, Bilaspur Chhattisgarh. --- Non-applicant(s) (Cause-title taken from the Case Information System) ------------------------------------------------------------------------------- For Applicant :- Mr. Mohit Kumar, Advocate For Non-applicant :- Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Chaudhari, Advocate (On Advance Copy) ------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Amitendra Kishore Prasad Order on Board (04.04.2025) Sanjay K. Agrawal, J 1. Heard on IA No.1, which is an application seeking condonation of delay in filing the application for restoration of TAXC No.77/2024. ADITI DIWAN KAIWART Digitally signed by ADITI DIWAN KAIWART Date: 2025.04.05 12:39:50 +0530 2 (MCC No. 302 of 2025) 2. In the considered opinion of this Court, sufficient cause has been shown by the applicant for the delay of 165 days caused in filing of this MCC. Accordingly, I.A. No.1 is allowed and the delay is hereby condoned. 3. Also, heard on admission. 4. Admit. 5. Issue notice to the non-applicant. 6. Learned counsel for the non-applicant accepts notice on behalf of the non-applicant. 7. With the consent of the parties, heard finally. 8. This MCC has been filed seeking restoration of TAXC No.77/2024, which was dismissed for non-compliance of this Court’s peremptory order dated 03.09.2024. 9. For the reasons stated in the application, the same is allowed. TAXC No.77/2024 is restored to its original number subject to payment of cost of Rs. 5,000/- (Rupees Five Thousand Only) before the High Court Legal Services Committee and file proof thereof before this Court within 15 days from today and also removal of defaults pointed out by the Registry in TAXC No.77/2024 within 10 days thereafter. It is made clear that failure to deposit amount of 3 (MCC No. 302 of 2025) cost by the applicant and removal of defaults within the above time frame, will lead to automatic dissolution of this order. 10. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Amitendra Kishore Prasad) Judge Judge @d!t!