1 2025:CGHC:36144 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 700 of 2025 1 - The Deputy Commissioner Of Income Tax- Central Circle Raipur (C.G.). ... Applicant versus 1 - M/s Devi Iron And Power Pvt. Ltd Mahamaya Tower, 3rd And 4th Floor, In Front Of Anupam Nagar Near Varun Honda, G.E. Road Raipur (C.G.). ... Respondent For Applicant : Mr. Ajay Kumrani, Advocate. For Respondent : None. (Division Bench) Hon'ble Shri Justice Sanjay K. Agrawal Hon'ble Shri Justice Sanjay Kumar Jaiswal Order on Board (25.07.2025) 1. Heard the MCC. 2. The present MCC has been filed seeking for restoration of TAXC No. 78/2023 which got dismissed on account of peremptory order passed by this Court on 26.03.2025. 3. The record shows that on 26.03.2025 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 SOURABH PATEL Digitally signed by SOURABH PATEL Date: 2025.07.25 17:26:28 +0530 2 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. 4. Considering the facts and circumstances of the case and the reasons mentioned in the application, the MCC is allowed and TAXC No. 78/2023 is directed to be restored to its original number subject to compliance of order dated 26.03.2025 passed in TAXC No. 78/2023 within a period of 15 days from today. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge Sourabh P.