1 2025:CGHC:25192-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 563 of 2025 Bhilai Jaypee Cement, BSP Premises, Yard Road, (Opp. Sector 4 NMOH), Bhilai, Chhattisgarh. ... Applicant(s) versus Deputy Commissioner Of Income Tax, 3232 Bungalow Aamdi Nagar, Hudco, Durg, Chhattisgarh. ... Respondent(s) For Applicant : Mr. Apurv Goyal, Advocate For Respondent(s) : Mr. Ajay Kumrani, Advocate DIVISION BENCH Hon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ. Order on Board 18.6.2025 Sanjay K. Agrawal, J. 1. Heard on IA No.1, an application for condonation of delay in filing the restoration application (MCC No.563/2025). SHYNA AJAY Digitally signed by SHYNA AJAY Date: 2025.06.18 17:06:55 +0530 2 2. On due consideration, the application is allowed and the delay is condoned. 3. Also heard on the restoration application. 4. This MCC has been filed seeking restoration of TAXC No.167/2024, which was dismissed by a peremptory order dated 3.4.2025 passed by this Court. 5. Admit. 6. Issue notice. 7. Learned counsel for the respondent takes notice on behalf of the respondent, therefore, PF need not be paid. 8. For the reasons stated in the application, the same is allowed and TAXC No.167/2024 is restored to its original number subject to payment of cost of Rs.5000/- (Rupees Five Thousand Only) before the High Court Legal Services Committee and file proof thereof before this Court within a period of 15 days. It is made clear that failure to deposit amount of cost by the applicant within the above time frame, will lead to automatic dissolution of this order. 9. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) ( Deepak Kumar Tiwari) Judge Judge Shyna