1 2025:CGHC:36145-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 748 of 2025 1 - Shri Gyan Chand Tatiya S/o Thakurlal Tatiya Aged About 61 Years 14/650/7, Ahead Chotu Kiraya Bhandar, Mohaba Bazar, Tatiband, Raipur (C.G.) - 492001, Pan - Adept6391e, (Annexure A/1 - Father Name And Age Not Mention). ... Applicant versus 1 - Income Tax Officer, Ward - 2(1), Raipur, Aayakar Bhawan, Civil Lines, Raipur (C.G.). ... Respondent For Applicant : Mr. Soumitra Kesharwani, Advocate. For Respondent : Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Chaudhari, Advocate. (Division Bench) Hon'ble Shri Justice Sanjay K. Agrawal Hon'ble Shri Justice Sanjay Kumar Jaiswal Order on Board (25.07.2025) 1. Heard on I.A. No. 01/2025, which is an application for condonation of delay in filing of MCC. 2. Upon due consideration and for the reasons stated in the application, the I.A. No. 01/2025 is allowed and the delay of 53 days in filing the MCC is hereby condoned. 3. Also heard the MCC. SOURABH PATEL Digitally signed by SOURABH PATEL Date: 2025.07.25 17:26:28 +0530 2 4. The present MCC has been filed seeking for restoration of TAXC No. 52/2025 which got dismissed on account of peremptory order passed by this Court on 28.02.2025. 5. The record shows that on 28.02.2025 the applicant had prayed time to rectify the default which was not rectified. This Court granted four weeks’ time to rectify the default with a peremptory order that failing to rectify the default, the tax case would stand automatically dismissed without reference to the Bench. It appears that the applicant could not rectify the default within the stipulated time and by virtue of the peremptory order the tax case got dismissed. 6. Considering the facts and circumstances of the case and the reasons mentioned in the application, the MCC is allowed and TAXC No. 52/2025 is directed to be restored to its original number subject to compliance of order dated 28.02.2025 passed in TAXC No. 52/2025 within a period of 15 days from today. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge Sourabh P.