2026:CGHC:8371-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 152 of 2026 Deputy Commissioner Of Income Tax (Central -2) ... Applicant versus Jayton Trading Private Limited ... Respondent For Applicant : Mr. Ajay Kumrani, Advocate For Respondent : Mr. Jitendra Kumar Sahu, Advocate appears on behalf of Mr. Neelabh Dubey, Advocate Division Bench Hon'ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Arvind Kumar Verma Order on Board (17.02.2026) Sanjay K. Agrawal, J. 1. Heard on I.A. No.01/2026, application for condonation of delay in filing the MCC. 2. On due consideration, the same is allowed. Delay of 199 days in filing the MCC is hereby condoned. 3. On 07.04.2025, TAXC No.24 of 2024 was listed for orders on default. For this purpose, 04 weeks' time was granted to remove the default, failing which, the case would be dismissed without further reference to the Bench. VASANT KUMAR Digitally signed by VASANT KUMAR Date: 2026.02.17 17:07:43 +0530 4. Since the default pointed out by the Registry was not removed within stipulated time, the case was dismissed. 5. Taking into consideration the submission and cause shown in the application, we are inclined to restore TAXC No.24 of 2024. 6. Prayer for restoration of TAXC No.24 of 2024 is allowed and TAXC No.24 of 2024 is restored to its original number. 7. The MCC is accordingly allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Arvind Kumar Verma) Judge Judge Vasant