1 2025:CGHC:52634-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 1024 of 2025 1 - Additional Commissioner Of Income Tax- Range -1 Bilaspur (C.G.) ... Applicant versus 1 - M/s South Eastern Coalfields Ltd Seepat Road, Bilaspur (C.G.) ... Respondent For Applicant : Mr. Ajay Kumrani, Adv. For Respondent : Mr. Mohit Kumar, Adv. on behalf of Mr. S. Rajeshwara Rao, Adv. DB: Hon’ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Sanjay Kumar Jaiswal Order on Board (29/10/2025) Sanjay K. Agrawal, J. 1. Learned counsel for the applicant is permitted to rectify the default. 2. Heard on I.A. No. 01/2025, application for condonation of delay in filing of MCC. 3. Issue notice to the respondent on I.A. No. 01/2025. HEERA LAL SAHU Digitally signed by HEERA LAL SAHU Date: 2025.10.29 16:56:30 +0530 2 4. Mr. Mohit Kumar, Advocate accepts notice on behalf of the respondent. 5. Upon due consideration and for the reasons mentioned in the application, the I.A. No. 01/2025 is allowed and the delay of 159 days in filing MCC is hereby condoned. 6. Also heard on MCC. 7. The present MCC has been filed seeking for restoration of TAXC No. 25/2020 which got dismissed on account of peremptory order passed by this Court on 07.02.2025. 8. The record shows that on 07.02.2025, the applicant had been given time to rectify the default, which was not rectified. This Court granted two 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 was dismissed. 9. Considering the facts and circumstances of the case and the reasons mentioned in the application, the MCC is allowed and TAXC No. 25/2020 is directed to be restored to its original number. Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) Judge Judge H.L. Sahu