[2025:RJ-JP:15515-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 1152/2024 In D.B. Income Tax Appeal No.49/2024 The Principal Commissioner Of Income Tax, (Central), Rajasthan, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur. ----Petitioner Versus M/s Sm Developers, A-1, 1St Floor, Yamuna Path, Suraj Nagar (West), Jaipur (Pan-Abefs0165R). ----Respondent For Petitioner(s) : Mr.Siddharth Bapna, Adv. For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 07/04/2025 1. An application (CMCC No.2355/2024) has been filed under Section 5 of the Limitation Act for condoning the delay in filing the restoration application. 2. For the reasons mentioned therein, the application is allowed. The delay of seventy one days in filing the restoration application is condoned. 3. This application is filed for restoration of the appeal. The appeal was dismissed for non-compliance of the order dated 08.04.2024 passed by this Court and the order dated 09.07.2024 passed by the Registrar (Judicial). [2025:RJ-JP:15515-DB] (2 of 2) [CRES-1152/2024] 4. For the reasons mentioned therein, the application is allowed and the appeal be restored to its original number, subject to removal of defects within four weeks. In case of failure to do the needful, the restoration order passed today shall stand revoked without reference to the Court. (MANEESH SHARMA), J (AVNEESH JHINGAN), J Himanshu Soni/65