1 2025:CGHC:17732-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 361 of 2025 1 - South Eastern Coalfields Ltd. Bilaspur C.G. ... Applicant versus 1 - Deputy Commissioner Of Income - Tax Circle (1) Aaykar Bhawan Vypar Vihar Bilaspur C.G. ... Respondent For Applicant : Mr. Manoj Kumar Sinha, Advocate For Respondent : Mr. Ajay Kumrani, Advocate (Division Bench) Hon’ble Shri Justice Sanjay K. Agrawal Hon’ble Shri Justice Amitendra Kishore Prasad Order on Board (17/04/2025) Sanjay K. Agrawal, J. 1. Heard on I.A. No.01/2025 – an application under Section 5 of Limitation Act for condonation of delay. 2. Issue notice to the respondents on I.A. No.01/2025. 3. Mr. Ajay Kumrani accepts notice on behalf of the respondent. 4. For the reasons mentioned in the application, sufficient 2 cause has been shown for delay of 135 days in filing this application. Accordingly, delay of 135 days is hereby condoned. 5. Also heard on main application. 6. Admit. 7. Issue notice to the respondent on main application, as above. 8. This MCC has been filed seeking restoration of TAXC No.74 of 2024 which was dismissed for non-compliance of peremptory order dated 03.09.2024. 9. For the reasons stated in the application, the same is allowed. TAXC No.74 of 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 filing proof thereof before the Registry of this Court and also subject to compliance of order dated 03.09.2024 within 15 days from today. It is made clear that failure to deposit the amount of cost and non-compliance of order dated 03.09.2024 by the applicant within 15 days from today will lead to automatic dissolution of this order. 10. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Amitendra Kishore Prasad) Judge Judge Saxena ABHIGYA SAXENA Digitally signed by ABHIGYA SAXENA Date: 2025.04.17 18:04:12 +0530