1 2026:CGHC:7954-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 158 of 2026 Sunita Gupta W/o Mahendra Gupta Aged About 52 Years R/o 404, Suraj Villa, 9/2 New Palasia, Indore 452001, Madhya Pradesh, India. ... Applicant. versus Assistant Commissioner Of Income Tax, Circle 2(1) Raipur, Chhattisgarh. ... Respondent. For Applicant : Shri Priyanshu Gupta, Advocate. For Respondent : Ms. Ankita Gouraha appears on behalf of Shri Ajay Kumrani, Advocates. DB : Hon’ble Shri Justice Sanjay S. Agrawal & Hon’ble Shri Justice Amitendra Kishore Prasad Order on Board 13/02/2026 1. Heard on admission. 2. This MCC has been filed for restoration of TAXC No.198 of 2025 which was dismissed in default vide order dated 23.01.2026. AVINASH SHARMA Digitally signed by AVINASH SHARMA Date: 2026.02.16 10:27:49 +0530 2 3. For the reasons mentioned in the instant MCC which is duly supported with an affidavit, we are inclined to allow the instant MCC. 4. Accordingly, the instant MCC is allowed and TAXC No.198 of 2025 is directed to be restored to its original number. Sd/- Sd/- (Sanjay S. Agrawal) (Amitendra Kishore Prasad) Judge Judge Avinash