1 2025:CGHC:36143 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 698 of 2025 1 - The Assistant Commissioner Of Income Tax (Central -2) Raipur (C.G.). ... Applicant versus 1 - Sona Power Private Limited 35/75, Punjabi Colony Katora Talab, Raipur 492001 (C.G.). ... Respondent For Applicant : Mr. Ajay Kumrani, Advocate. For Respondent : Mr. Ankit Singhal, 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 70 days in filing the MCC is hereby condoned. 3. Also heard the MCC. 4. The present MCC has been filed seeking for restoration of TAXC No. 150/2023 which got dismissed on account of peremptory order passed by this Court on 06.03.2025. SOURABH PATEL Digitally signed by SOURABH PATEL Date: 2025.07.25 17:26:28 +0530 2 5. The record shows that on 06.03.2025 the applicant had prayed time to rectify the default which was not rectified. This Court granted three 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. 150/2023 is directed to be restored to its original number subject to compliance of order dated 06.03.2025 passed in TAXC No. 150/2023 within a period of 15 days from today. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge Sourabh P.