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2025 DAILYLAW 19471 (CHH)

DY. COMMISSIONER OF INCOME TAX CIRCLE 1 (1) v. M/S SOUTH EASTERN COALFIELDS LIMITED

MCC/458/2025 · 2025-05-07

Shri Sanjay K Agrawal, Shri Sanjay Kumar Jaiswal

body2025

Judgment text

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1 (MCC No. 458 of 2025) 2025:CGHC:21295-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 458 of 2025 1 - Dy. Commissioner Of Income Tax Circle 1 (1) Bilaspur (C.G.) --- Applicant(s) versus 1 - M/s South Eastern Coalfields Limited Seepat Road, Bilaspur (C.G.) --- Non-applicant(s) (Cause-title taken from the Case Information System) ------------------------------------------------------------------------------- For Applicant :- Mr. Ajay Kumrani, Advocate For Non-applicant :- Ms. Monika Singh, Advocate on behalf of Mr. S. Rajeshwara Rao, Advocate. ------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Sanjay Kumar Jaiswal Order on Board (08.05.2025) 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.53/2022. 2. In the considered opinion of this Court, sufficient cause ADITI DIWAN KAIWART Digitally signed by ADITI DIWAN KAIWART Date: 2025.05.09 12:31:29 +0530 2 (MCC No. 458 of 2025) has been shown by the applicant for the delay of 42 days caused in filing of this MCC and for not filing the paper- book within the stipulated time. 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.53/2022, which was dismissed for non-compliance of this Court’s peremptory order dated 07.02.2025. 9. For the reasons stated in the application, the same is allowed. TAXC No.53/2022 is restored to its original number for its hearing and disposal in accordance with law. 10. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge @d!t!