1 Serial No.03 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG MC(ITA). No. 2 of 2026 Date of Decision: 16.06.2026 Principal Commissioner of Income Tax, Shillong, Aayakar Bhawan, M.G.Road, Shillong-793001. …Applicant -Versus- M/s. Efficient Hotels India (P) Ltd., 70, Hotel Polo Towers Arcade Polo Grounds, Shillong, Meghalaya, Pin-793001. …Respondent Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner/Applicant(s) : Dr. P.Agarwal, Adv. For the Respondent(s) : Mr. K.Paul, Sr. Adv. with Mr. S.Chanda, Adv. Mr. S.Khyriem, Adv. i) Whether approved for reporting in Yes/No Law journals etc: ii) Whether approved for publication Yes/No in press: 2026:MLHC:590-DB 2 Per. H.S. Thangkhiew, Judge: JUDGMENT AND ORDER (ORAL) 1. Mr. K.Paul, learned Sr. counsel assisted by Mr. S.Chanda, learned counsel is present on behalf of the respondent today. Learned Sr. counsel submits that they have no objection to the restoration of the application. 2. The submission is noted. 3. Though the application does not exactly state the reasons for the non- appearance of the earlier standing counsel, however, in the interest of justice, the matter is restored to file. Registry to list the main petition for admission hearing. 4. Misc. case is allowed and disposed of. (B. Bhattacharjee) (H.S. Thangkhiew) JUDGE JUDGE 2026:MLHC:590-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.06.16 18:18:12 IST