1 CGHC010347412026 2026:CGHC:42765-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 866 of 2026 The Deputy Commissioner Of Income Tax-(Central)-2 Raipur (C.G.) --- Petitioner(s) versus M/s NR TMT (India) Pvt. Ltd. Flat No. 106, Goverdhan Tower Chaitanya Nagar, Raigarh P A N - A A E C P- 8302 R ---- Respondent (Cause-title taken from Case Information System) For Applicant : Mr. Ajay Kumrani, Advocate For Respondent : Mr. Soumitra Kesharwani, Advocate Division Bench Hon'ble Shri Parth Prateem Sahu, Judge Hon'ble Shri Sachin Singh Rajput, Judge Order On Board (01.10.2026) Per Parth Prateem Sahu, Judge 1. Heard on I.A. No.1, which is an application for condonation of delay in filing MCC. 2. The application is opposed by learned counsel for respondent. 3. On consideration of the submission of learned counsel for respective parties as also the reasons assigned in the application for condonation of delay, I.A. No.1 is allowed and the delay of 85 days in filing the MCC is condoned. BALRAM PRASAD DEWANGAN Digitally signed by BALRAM PRASAD DEWANGAN 2 4. Also heard on application for restoration of TAXC No. 174 of 2025, which was dismissed for non-compliance of peremptory order dated 15.04.2026, which is opposed by learned counsel for respondent. 5. On due consideration of the submission made by learned counsel for applicant as also the pleadings made in the application, application for restoration is allowed and TAXC No. 174 of 2025 is restored to its original number. Sd/- Sd/- (Parth Prateem Sahu) (Sachin Singh Rajput) Judge Judge Balram