2026:CGHC:6172-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 96 of 2026 Assistant Commissioner, Income Tax Central Circle-2, Raipur ... Applicant versus Bhagwati Power Steel Limited, D-22, Sector 5, Devendra Nagar, Raipur- 492001, Chhattisgarh ... Respondent For Applicant : Mr. Ajay Kumrani, Advocate For Respondent : Mr. Aman Pandey, Advocate appears on behalf of Mr. Aman Saxena, Advocate Division Bench Hon'ble Shri Justice Sanjay K. Agrawal & Hon'ble Shri Justice Arvind Kumar Verma Order on Board (04.02.2026) 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 212 days in filing the MCC is hereby condoned. 3. On 15.04.2025, TAXC No.34 of 2025 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: 2026.02.04 16:16:53 +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.34 of 2025. 6. Prayer for restoration of TAXC No.34 of 2025 is allowed and TAXC No.34 of 2025 is restored to its original number. 7. The MCC is accordingly allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Arvind Kumar Verma) Judge Judge Vasant