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2025 DAILYLAW 49860 (CHH)

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-2) v. M/S RADHESHYAM AGRAWAL

MCC/587/2025 · 2025-07-03

Shri Amitendra Kishore Prasad, Shri Sanjay K Agrawal

body2025

Judgment text

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1 (MCC No. 587 of 2025) 2025:CGHC:30727-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 587 of 2025 1 - Assistant Commissioner Of Income Tax (Central)-2) Raipur ( C.G. ). --- Applicant(s) versus 1 - M/s Radheshyam Agrawal R/o L-24, Avanti Vihar, Raipur ( C.G. ) --- Non-applicant(s) (Cause-title taken from the Case Information System) ------------------------------------------------------------------------------- For Applicant :- Mr. Ajay Kumrani, Advocate For Non-applicant :- Mr. Anand Dadariya, Advocate ------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Amitendra Kishore Prasad Order on Board (04.07.2025) Sanjay K. Agrawal, J 1. Heard on IA No.01, which is an application seeking condonation of delay in filing the application for restoration of TAXC No.85/2022. 2. For the reasons stated in the application, the same is ADITI DIWAN KAIWART Digitally signed by ADITI DIWAN KAIWART Date: 2025.07.07 10:30:21 +0530 2 (MCC No. 587 of 2025) allowed and the delay of 216 days caused in filing the instant MCC is hereby condoned. 3. With the consent of the parties, heard finally. 4. This MCC has been filed seeking restoration of TAXC No.85/2022, which was dismissed for non-compliance of this Court’s peremptory order dated 27.08.2024. 5. For the reasons stated in the application, the same is allowed. TAXC No.85/2022 is restored to its original number for its hearing and disposal in accordance with law. 6. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Amitendra Kishore Prasad) Judge Judge @d!t!